Paid ₹4.53 lakh tax in Belgium but missed Form 67 in India? ITAT gives taxpayer another chance to claim credit

A Bengaluru ITAT ruling shows that missing Form 67 does not automatically extinguish a genuine foreign tax credit claim. A taxpayer who earned ₹14.42 lakh in Belgium and paid ₹4.53 lakh tax there was given another chance to prove his ₹3 lakh FTC claim despite a 1,687-day appeal delay.