https://www.taxtmi.com/caselaws?id=772194 Foreign tax credit could not be denied merely because Form 67 was filed after the return due date. The Tribunal treated Rule 128(9)'s time limit for filing Form 67 as directory rather than mandatory, and held that the DTAA read with section 90(2) supported allowance of the credit. Relying on prior judicial decisions, it accepted that Form 67 may be filed before completion of assessment for claiming foreign tax credit. The assessee was therefore entitled to the credit despite delayed filing of Form 67. en-us Thu, 22 May 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772194 Foreign tax credit could not be denied merely because Form 67 was filed after the return due date. The Tribunal treated Rule 128(9)'s time limit for filing Form 67 as directory rather than mandatory, and held that the DTAA read with section 90(2) supported allowance of the credit. Relying on prior judicial decisions, it accepted that Form 67 may be filed before completion of assessment for claiming foreign tax credit. The assessee was therefore entitled to the credit despite delayed filing of Form 67. Case-Laws Income Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772194