https://www.taxtmi.com/caselaws?id=759022 Foreign tax credit was denied because Form No. 67 was not filed within the due date linked to section 139(1) and was not available when the return was processed. On these facts, the time-bound filing requirement was treated as mandatory for claiming the credit, so the late declaration could not support allowance of foreign tax credit at the processing stage. en-us Wed, 14 Aug 2024 00:00:00 +0530 Mon, 23 Sep 2024 09:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759022 Foreign tax credit was denied because Form No. 67 was not filed within the due date linked to section 139(1) and was not available when the return was processed. On these facts, the time-bound filing requirement was treated as mandatory for claiming the credit, so the late declaration could not support allowance of foreign tax credit at the processing stage. Case-Laws Income Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759022