S. 90: Double Taxability Relief – Foreign Tax Credit (FTC) – Denial due to delayed filing of Form No. 67 – Directed to allow the claim . DTAA -India -Netherlands .[ Form No.67 , Art . 23 ]
Surendra Kumar Goenka v. ADIT, CPC (2025) 210 ITD 315 (Kol.) (Trib.) Editorial: Engineering Analysis Centre of Excellence (P) Ltd. v. CIT & Anr. (2021) 125 Taxmann.com 42/281 Taxman 19/432 ITR 471 (SC) followed.