https://www.taxtmi.com/caselaws?id=767778 Foreign Tax Credit cannot be denied merely because Form No. 67 was filed after the due date, where the underlying claim is supported by evidence and the foreign taxes paid are not in dispute. The Tribunal followed its earlier view that filing Form No. 67 is directory, not mandatory, so delayed filing by itself does not defeat the credit. The Assessing Officer was directed to allow the claim after verification. en-us Fri, 21 Mar 2025 00:00:00 +0530 Tue, 25 Mar 2025 08:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767778 Foreign Tax Credit cannot be denied merely because Form No. 67 was filed after the due date, where the underlying claim is supported by evidence and the foreign taxes paid are not in dispute. The Tribunal followed its earlier view that filing Form No. 67 is directory, not mandatory, so delayed filing by itself does not defeat the credit. The Assessing Officer was directed to allow the claim after verification. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767778