https://www.taxtmi.com/caselaws?id=460777 Foreign Tax Credit under section 90 cannot be denied merely because Form No. 67 was furnished after filing the return of income. Rule 128(9) was treated as directory for the relevant assessment years, so the procedural delay in filing the form did not defeat the substantive entitlement to credit. The credit remained subject to verification of Form No. 67, but delayed compliance alone was not sufficient to reject the claim. en-us Mon, 04 Nov 2024 00:00:00 +0530 Thu, 04 Sep 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460777 Foreign Tax Credit under section 90 cannot be denied merely because Form No. 67 was furnished after filing the return of income. Rule 128(9) was treated as directory for the relevant assessment years, so the procedural delay in filing the form did not defeat the substantive entitlement to credit. The credit remained subject to verification of Form No. 67, but delayed compliance alone was not sufficient to reject the claim. Case-Laws Income Tax Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460777