https://www.taxtmi.com/caselaws?id=758036 Foreign tax credit could not be denied solely because Form 67 was not filed within the due date under Rule 128(9), as the filing requirement was treated as directory rather than mandatory. The Tribunal held that the technical objection to credit denial could not stand where Form 67 had been filed during rectification proceedings, and the assessee's entitlement to credit was recognised in principle subject to factual verification by the assessing authority/CPC. en-us Fri, 30 Aug 2024 00:00:00 +0530 Thu, 05 Sep 2024 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758036 Foreign tax credit could not be denied solely because Form 67 was not filed within the due date under Rule 128(9), as the filing requirement was treated as directory rather than mandatory. The Tribunal held that the technical objection to credit denial could not stand where Form 67 had been filed during rectification proceedings, and the assessee's entitlement to credit was recognised in principle subject to factual verification by the assessing authority/CPC. Case-Laws Income Tax Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758036