https://www.taxtmi.com/caselaws?id=766152 Filing Form No. 67 within the return-filing due date under section 139(1) is treated as a directory procedural requirement for claiming foreign tax credit, not a mandatory condition. Where salary income is taxed in both India and the United Kingdom and the form is available before processing under section 143(1), the credit should not be denied merely because the form was filed late. The operative effect is that substantive entitlement to foreign tax credit prevails over a belated filing defect when the prescribed form is on record at the time of processing. en-us Wed, 22 Jan 2025 00:00:00 +0530 Wed, 19 Feb 2025 08:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766152 Filing Form No. 67 within the return-filing due date under section 139(1) is treated as a directory procedural requirement for claiming foreign tax credit, not a mandatory condition. Where salary income is taxed in both India and the United Kingdom and the form is available before processing under section 143(1), the credit should not be denied merely because the form was filed late. The operative effect is that substantive entitlement to foreign tax credit prevails over a belated filing defect when the prescribed form is on record at the time of processing. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766152