https://www.taxtmi.com/caselaws?id=463188 ITAT Chennai held that filing Form 67 for claiming foreign tax credit is directory, not mandatory. Despite the form being filed belatedly and not in strict compliance with rule 128(9) of the Income Tax Rules, the assessee was entitled to the foreign tax credit as the form was submitted before completion of assessment. The appeal was allowed. en-us Thu, 16 Feb 2023 00:00:00 +0530 Wed, 13 Aug 2025 06:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463188 ITAT Chennai held that filing Form 67 for claiming foreign tax credit is directory, not mandatory. Despite the form being filed belatedly and not in strict compliance with rule 128(9) of the Income Tax Rules, the assessee was entitled to the foreign tax credit as the form was submitted before completion of assessment. The appeal was allowed. Case-Laws Income Tax Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463188