Raj Surendra Mohan Hajela before ITAT Pune concerns the denial of Foreign Tax Credit (FTC) due to a delay in filing Form 67. The assessee, a tax resident of both India and the USA, claimed FTC of ...

Amendments made vide the Finance (No. 2) Act of 2024, Finance (No. 1) Act of 2024 and Finance Act of 2023 in respect of rates ...