https://www.taxtmi.com/caselaws?id=767532 ITAT AGRA held that filing Form No. 67 for foreign tax credit under sections 90/90A is directory, not mandatory. Delayed filing does not affect substantive rights or claims. The assessee remains eligible for FTC despite procedural violation. Matter remanded to AO with directions to verify and decide the FTC claim after accepting Form No. 67 as per law. en-us Thu, 06 Feb 2025 00:00:00 +0530 Thu, 20 Mar 2025 08:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767532 ITAT AGRA held that filing Form No. 67 for foreign tax credit under sections 90/90A is directory, not mandatory. Delayed filing does not affect substantive rights or claims. The assessee remains eligible for FTC despite procedural violation. Matter remanded to AO with directions to verify and decide the FTC claim after accepting Form No. 67 as per law. Case-Laws Income Tax Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767532