https://www.taxtmi.com/caselaws?id=776898 Foreign tax credit under sections 90 and 90A was considered in the context of delayed filing of Form 67 under section 139(1). The claim had been rejected solely because Form 67 was not uploaded by the prescribed due date, but the earlier tribunal view on the same issue was followed and that position was not rebutted. The matter therefore required acceptance of the credit in principle, subject to verification of the relevant facts and fresh computation in accordance with law. en-us Tue, 07 Jan 2025 00:00:00 +0530 Thu, 21 Aug 2025 08:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776898 Foreign tax credit under sections 90 and 90A was considered in the context of delayed filing of Form 67 under section 139(1). The claim had been rejected solely because Form 67 was not uploaded by the prescribed due date, but the earlier tribunal view on the same issue was followed and that position was not rebutted. The matter therefore required acceptance of the credit in principle, subject to verification of the relevant facts and fresh computation in accordance with law. Case-Laws Income Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776898