https://www.taxtmi.com/caselaws?id=460775 Foreign tax credit could not be denied merely because Form No. 67 was not filed along with the return under section 139(1). Rule 128(9) was treated as directory, intended to implement the foreign tax credit mechanism under section 90, so delayed filing of the form did not by itself justify rejection of the claim. The denial was set aside, subject to verification of Form No. 67. en-us Wed, 09 Oct 2024 00:00:00 +0530 Tue, 18 Feb 2025 19:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460775 Foreign tax credit could not be denied merely because Form No. 67 was not filed along with the return under section 139(1). Rule 128(9) was treated as directory, intended to implement the foreign tax credit mechanism under section 90, so delayed filing of the form did not by itself justify rejection of the claim. The denial was set aside, subject to verification of Form No. 67. Case-Laws Income Tax Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460775