https://www.taxtmi.com/caselaws?id=758337 Foreign tax credit cannot be denied solely because Form No. 67 was filed after the due date under section 139(1) where the foreign income and tax deduction details were otherwise disclosed and not disputed. The filing requirement under rule 128 is treated as procedural, and delayed filing of the form does not extinguish entitlement to credit when the substantive claim is valid. On that basis, denial of foreign tax credit for late filing of Form No. 67 was held unjustified, and the claim was allowed. en-us Tue, 10 Sep 2024 00:00:00 +0530 Wed, 11 Sep 2024 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758337 Foreign tax credit cannot be denied solely because Form No. 67 was filed after the due date under section 139(1) where the foreign income and tax deduction details were otherwise disclosed and not disputed. The filing requirement under rule 128 is treated as procedural, and delayed filing of the form does not extinguish entitlement to credit when the substantive claim is valid. On that basis, denial of foreign tax credit for late filing of Form No. 67 was held unjustified, and the claim was allowed. Case-Laws Income Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758337