https://www.taxtmi.com/highlights?id=73319 Foreign tax credits u/s 90/90A - Rule 128 is a procedural provision and not a mandatory provision - Rule 128 nowhere provides that if the said Form 67 is not filed within the above stated time frame, the relief as sought by the assessee u/s 90 of the Act would be denied. - AT en-us Thu, 30 Nov 2023 07:43:58 +0530 Thu, 30 Nov 2023 07:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73319 Foreign tax credits u/s 90/90A - Rule 128 is a procedural provision and not a mandatory provision - Rule 128 nowhere provides that if the said Form 67 is not filed within the above stated time frame, the relief as sought by the assessee u/s 90 of the Act would be denied. - AT Highlights Income Tax Thu, 30 Nov 2023 07:43:58 +0530 https://www.taxtmi.com/highlights?id=73319