https://www.taxtmi.com/caselaws?id=464953 Foreign tax credit under section 90 and the relevant treaty provisions could not be denied merely because Form 67 was filed after the prescribed due date, as the filing requirement was treated as procedural and not an express condition precedent to the substantive credit. The Tribunal followed the view that belated filing of Form 67 did not by itself forfeit foreign tax credit and held the assessee entitled to the claim. The TDS claim also required fresh verification on the record, and the matter was remitted for examination with directions to allow the credit on due verification. en-us Tue, 28 Jan 2025 00:00:00 +0530 Wed, 26 Nov 2025 12:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464953 Foreign tax credit under section 90 and the relevant treaty provisions could not be denied merely because Form 67 was filed after the prescribed due date, as the filing requirement was treated as procedural and not an express condition precedent to the substantive credit. The Tribunal followed the view that belated filing of Form 67 did not by itself forfeit foreign tax credit and held the assessee entitled to the claim. The TDS claim also required fresh verification on the record, and the matter was remitted for examination with directions to allow the credit on due verification. Case-Laws Income Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464953