https://www.taxtmi.com/caselaws?id=761038 ITAT Bangalore allowed assessee's appeal regarding foreign tax credit denial under section 90. The salaried employee filed income return and Form 67 belatedly beyond due dates. Revenue disallowed foreign tax credit citing late filing. Tribunal held that Rule 128(9) doesn't mandate disallowance for delayed Form 67 filing, which is directory rather than mandatory. DTAA provisions override domestic rules. AO directed to allow foreign tax credit after verifying Form 67. Appeal allowed for statistical purposes. en-us Wed, 23 Oct 2024 00:00:00 +0530 Wed, 30 Oct 2024 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761038 ITAT Bangalore allowed assessee's appeal regarding foreign tax credit denial under section 90. The salaried employee filed income return and Form 67 belatedly beyond due dates. Revenue disallowed foreign tax credit citing late filing. Tribunal held that Rule 128(9) doesn't mandate disallowance for delayed Form 67 filing, which is directory rather than mandatory. DTAA provisions override domestic rules. AO directed to allow foreign tax credit after verifying Form 67. Appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761038