Hariharan Krishnan Vs ITO (ITAT Bangalore)
Case ke facts
Case ek individual ka tha jinhone foreign country mein tax diya tha. Indian tax return mein Form 67 late file hua aur foreign tax credit galat column mein daal diya tha. Department ne credit mana nahi.
Mudda (Issue)
Kya sirf Form 67 late file karne se foreign tax credit reject ho sakta hai?
Faisla (Held)
Tribunal ne bola ki credit nahi roka ja sakta jab tak actual foreign tax pay hua ho, chahe form late file hua ho. Department ko verify karna hai ki claim genuine hai ya nahi.
Practical takeaway
Agar galti se Form 67 late ho gaya ya column galat ho gaya, to bhi foreign tax credit ke liye try karo. Important hai ki tax actual pay hua ho aur sahi evidence ho.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-25.