https://www.taxtmi.com/caselaws?id=766493 Late filing of Form No. 67, by itself, does not justify denial of foreign tax credit where the taxpayer's substantive entitlement requires verification. The Tribunal noted that the lower authorities had rejected the claim on a purely technical default without examining whether foreign tax had actually been paid in Denmark and whether corresponding relief had been claimed there. It treated treaty relief under the relevant DTAA as dependent on the governing law and factual verification, and therefore sent the matter back to the Assessing Officer for fresh examination of the underlying claim in accordance with law. en-us Mon, 24 Feb 2025 00:00:00 +0530 Tue, 25 Feb 2025 12:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766493 Late filing of Form No. 67, by itself, does not justify denial of foreign tax credit where the taxpayer's substantive entitlement requires verification. The Tribunal noted that the lower authorities had rejected the claim on a purely technical default without examining whether foreign tax had actually been paid in Denmark and whether corresponding relief had been claimed there. It treated treaty relief under the relevant DTAA as dependent on the governing law and factual verification, and therefore sent the matter back to the Assessing Officer for fresh examination of the underlying claim in accordance with law. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766493