https://www.taxtmi.com/caselaws?id=765001 Foreign Tax Credit could not be denied merely because Form No. 67 was filed after the due date under section 139(1) where the form was submitted before processing of the return and the claim was otherwise supported by the return and treaty provisions. Rule 128 was treated as directory and procedural, so delayed filing did not defeat the substantive entitlement to credit. The credit was therefore directed to be allowed, subject to due verification. en-us Tue, 21 Jan 2025 00:00:00 +0530 Wed, 22 Jan 2025 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765001 Foreign Tax Credit could not be denied merely because Form No. 67 was filed after the due date under section 139(1) where the form was submitted before processing of the return and the claim was otherwise supported by the return and treaty provisions. Rule 128 was treated as directory and procedural, so delayed filing did not defeat the substantive entitlement to credit. The credit was therefore directed to be allowed, subject to due verification. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765001