https://www.taxtmi.com/caselaws?id=467047 Foreign tax credit entitlement under bilateral relief provisions is not defeated by non filing or belated filing of Form 67 where the company, being subject to statutory audit, filed its income tax return within the statutory due date; the requirement to file Form 67 is treated as procedural/directory and cannot alone justify denial of credit under Sections 90/90A, therefore the disallowance is set aside and the assessing officer must grant consequential relief to the assessee. en-us Wed, 19 Feb 2025 00:00:00 +0530 Tue, 03 Mar 2026 17:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467047 Foreign tax credit entitlement under bilateral relief provisions is not defeated by non filing or belated filing of Form 67 where the company, being subject to statutory audit, filed its income tax return within the statutory due date; the requirement to file Form 67 is treated as procedural/directory and cannot alone justify denial of credit under Sections 90/90A, therefore the disallowance is set aside and the assessing officer must grant consequential relief to the assessee. Case-Laws Income Tax Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467047