https://www.taxtmi.com/caselaws?id=779194 ITAT DELHI - AT held that delayed filing of Form No. 67 does not mandate denial of foreign tax credit. The tribunal followed precedent that Rule 128(9) does not require disallowance for delay, filing Form 67 is directory not mandatory, and DTAA provisions override contrary rules. The AO was directed to grant foreign tax credit as per the filed Form 67 after verification. The appeal was partly allowed for statistical purposes. en-us Fri, 26 Sep 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779194 ITAT DELHI - AT held that delayed filing of Form No. 67 does not mandate denial of foreign tax credit. The tribunal followed precedent that Rule 128(9) does not require disallowance for delay, filing Form 67 is directory not mandatory, and DTAA provisions override contrary rules. The AO was directed to grant foreign tax credit as per the filed Form 67 after verification. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779194