https://www.taxtmi.com/caselaws?id=778402 ITAT (Bangalore) allowed the assessee's appeal and directed the AO to verify the federal tax payment voucher and foreign tax return and grant the Foreign Tax Credit (FTC). The Tribunal held that substantive FTC under s.90/91 and DTAA cannot be denied for mere procedural lapses where relevant evidence is later furnished, noting HC and tribunal precedents that filing Form 67 was directory. The allowance is subject to verification of the documentary proof of foreign tax payment and return. en-us Tue, 26 Aug 2025 00:00:00 +0530 Tue, 16 Sep 2025 09:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778402 ITAT (Bangalore) allowed the assessee's appeal and directed the AO to verify the federal tax payment voucher and foreign tax return and grant the Foreign Tax Credit (FTC). The Tribunal held that substantive FTC under s.90/91 and DTAA cannot be denied for mere procedural lapses where relevant evidence is later furnished, noting HC and tribunal precedents that filing Form 67 was directory. The allowance is subject to verification of the documentary proof of foreign tax payment and return. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778402