https://www.taxtmi.com/caselaws?id=463339 Late furnishing of Form 67 was treated as a curable procedural defect and not, by itself, a complete bar to foreign tax credit. The appellate order was set aside because the Department did not dispute that substantive entitlement still required examination, and the matter was restored to the Assessing Officer for verification of Form 67 and related details before allowing the credit, if otherwise admissible. en-us Mon, 21 Oct 2024 00:00:00 +0530 Tue, 26 Aug 2025 20:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463339 Late furnishing of Form 67 was treated as a curable procedural defect and not, by itself, a complete bar to foreign tax credit. The appellate order was set aside because the Department did not dispute that substantive entitlement still required examination, and the matter was restored to the Assessing Officer for verification of Form 67 and related details before allowing the credit, if otherwise admissible. Case-Laws Income Tax Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463339