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    <title>Foreign Tax Credit can&#039;t be denied due to late filing of Form 67 u/r 128; taxpayers must provide evidence.</title>
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      <description>Foreign Tax Credit (FTC) for default in filling Form 67 under Rule 128 - delay in compliance of a procedural provision - Rule 128(9) does not provide for disallowance of FTC in case of delay in filing Form No.67. - FTC cannot be denied to the assessee. Assessee is directed to file the relevant details/evidences in support of its claim. - AT</description>
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