https://www.taxtmi.com/caselaws?id=468097 Delayed filing of Form 67 for claiming Foreign Tax Credit under Rule 128(9) was treated as a procedural requirement rather than a fatal bar, because the claim concerned a substantive entitlement under sections 90 and 91 and no adverse consequence was prescribed for delay. The denial of credit solely for late filing was not sustained. As Form 67 was available but had not been examined on merits, the matter was restored for verification of the form and fresh decision on FTC entitlement in accordance with law. en-us Mon, 02 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 20:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468097 Delayed filing of Form 67 for claiming Foreign Tax Credit under Rule 128(9) was treated as a procedural requirement rather than a fatal bar, because the claim concerned a substantive entitlement under sections 90 and 91 and no adverse consequence was prescribed for delay. The denial of credit solely for late filing was not sustained. As Form 67 was available but had not been examined on merits, the matter was restored for verification of the form and fresh decision on FTC entitlement in accordance with law. Case-Laws Income Tax Mon, 02 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468097