https://www.taxtmi.com/caselaws?id=419796 Foreign Tax Credit could not be denied merely because Form 67 was filed after the Rule 128 timeline, as the filing requirement was treated as directory rather than mandatory. The assessee's entitlement to credit was not in dispute, and the DTAA benefit was considered to override the procedural lapse. On that basis, delayed filing alone was not a valid ground to reject the claim, and the matter was remanded for verification of the supporting material and adjudication in accordance with law. en-us Mon, 07 Mar 2022 00:00:00 +0530 Mon, 12 May 2025 15:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419796 Foreign Tax Credit could not be denied merely because Form 67 was filed after the Rule 128 timeline, as the filing requirement was treated as directory rather than mandatory. The assessee's entitlement to credit was not in dispute, and the DTAA benefit was considered to override the procedural lapse. On that basis, delayed filing alone was not a valid ground to reject the claim, and the matter was remanded for verification of the supporting material and adjudication in accordance with law. Case-Laws Income Tax Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419796