https://www.taxtmi.com/caselaws?id=786902 A taxpayer who inadvertently e-filed Form No.67 for an incorrect assessment year retains substantive entitlement to foreign tax credit under applicable tax treaties and domestic law; the filing timing or procedural misstep in Rule 128(9) is treated as directory and does not extinguish the credit. Where the correct Form No.67 was subsequently filed and the figures are consistent, the assessing officer must verify correctness and quantum of the claim and grant relief if supported by verification. The technical inadvertent error was found remediable and relief directed after AO verification. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786902 A taxpayer who inadvertently e-filed Form No.67 for an incorrect assessment year retains substantive entitlement to foreign tax credit under applicable tax treaties and domestic law; the filing timing or procedural misstep in Rule 128(9) is treated as directory and does not extinguish the credit. Where the correct Form No.67 was subsequently filed and the figures are consistent, the assessing officer must verify correctness and quantum of the claim and grant relief if supported by verification. The technical inadvertent error was found remediable and relief directed after AO verification. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786902