ITAT Ruling: Claim Foreign Tax Credit in India Despite Form 67

Bengaluru ITAT ruling allows taxpayers to claim foreign tax credits even if Form 67 is missing. A taxpayer who paid ₹4.53 lakh in Belgium can still pursue a ₹3 lakh FTC claim despite a lengthy appeal delay of 1,687 days. This decision highlights the importance of taxpayer rights in claiming credits for foreign taxes paid.