https://www.taxtmi.com/caselaws?id=752762 Foreign tax credit under section 90 and the applicable DTAA was treated as a substantive treaty relief claim, and Rule 128(9) was applied as a procedural requirement for filing Form 67. Late or disputed filing of Form 67 was not regarded as an automatic bar where the credit otherwise arose from income taxed both abroad and in India. The filing issue was treated as curable and required verification of the form and supporting material. The matter was remanded to the Assessing Officer to verify compliance and allow foreign tax credit in accordance with law. en-us Wed, 15 May 2024 00:00:00 +0530 Fri, 17 May 2024 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752762 Foreign tax credit under section 90 and the applicable DTAA was treated as a substantive treaty relief claim, and Rule 128(9) was applied as a procedural requirement for filing Form 67. Late or disputed filing of Form 67 was not regarded as an automatic bar where the credit otherwise arose from income taxed both abroad and in India. The filing issue was treated as curable and required verification of the form and supporting material. The matter was remanded to the Assessing Officer to verify compliance and allow foreign tax credit in accordance with law. Case-Laws Income Tax Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752762