Income Tax relief u/s 90 can not be denied for mere delay in filing Form No. 67
May 21, 2023
Income Tax, ITAT
Income Tax relief u/s 90 for tax paid in a foreign country can not be denied for mere delay in filing Form No. 67 as the provision not mandatory but directory- ITATÂ ABCAUS Case Law Citation:ABCAUS 3747 (2023) (05) ITAT Important Case Laws relied upon:Hertz Software India (P.) …