https://www.taxtmi.com/caselaws?id=450256 Foreign tax credit was considered in light of delayed filing of Form 67, where the return was filed within time and the form was uploaded before processing under section 143(1). The Tribunal view noted that Rule 128(9) is procedural and directory, so credit should not be denied merely because Form 67 was not filed with the return if it was available before completion of processing. On those facts, the denial of foreign tax credit was not sustainable and the credit was treated as allowable. en-us Wed, 28 Feb 2024 00:00:00 +0530 Fri, 01 Mar 2024 07:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450256 Foreign tax credit was considered in light of delayed filing of Form 67, where the return was filed within time and the form was uploaded before processing under section 143(1). The Tribunal view noted that Rule 128(9) is procedural and directory, so credit should not be denied merely because Form 67 was not filed with the return if it was available before completion of processing. On those facts, the denial of foreign tax credit was not sustainable and the credit was treated as allowable. Case-Laws Income Tax Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450256