https://www.taxtmi.com/caselaws?id=456667 Delay in filing Form No. 67, by itself, does not automatically justify denial of Foreign Tax Credit where the substantive claim is otherwise admissible. The text notes that earlier decisions have treated the filing requirement under Rule 128(9) as directory rather than mandatory, but also records that the supporting certificate and particulars had not been verified by the Assessing Officer. The matter was therefore restored for verification of the form and evidence, with consequential allowance of credit in accordance with law if the claim is otherwise substantiated. en-us Tue, 14 May 2024 00:00:00 +0530 Wed, 07 Aug 2024 20:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456667 Delay in filing Form No. 67, by itself, does not automatically justify denial of Foreign Tax Credit where the substantive claim is otherwise admissible. The text notes that earlier decisions have treated the filing requirement under Rule 128(9) as directory rather than mandatory, but also records that the supporting certificate and particulars had not been verified by the Assessing Officer. The matter was therefore restored for verification of the form and evidence, with consequential allowance of credit in accordance with law if the claim is otherwise substantiated. Case-Laws Income Tax Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456667