Delay in filing Form 67 is a procedural lapse that does not affect the substantive right to claim FTC: ITAT ย In a case before ๐๐ป๐ฐ๐ผ๐บ๐ฒย ๐ง๐ฎ๐ ย ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐นย ๐ผ๐ปย ๐๐ผ๐ฟ๐ฒ๐ถ๐ด๐ปย ๐ง๐ฎ๐ ย ๐๐ฟ๐ฒ๐ฑ๐ถ๐, the following issues were involved 1. Denial of Foreign Tax Credit (FTC) due to procedural non-compliance (late filing of Form 67). 2. Whether FTC can be disallowed purely based…
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