https://www.taxtmi.com/caselaws?id=790847 Delay in filing Form 67 for claiming Foreign Tax Credit under Rule 128 was treated as a procedural lapse, not a substantive ground to deny relief. The ITAT Delhi noted that the form supports implementation of the foreign tax credit available under sections 90 and 91 of the Income-tax Act, and does not itself create a disallowance mechanism for late filing. It distinguished the Supreme Court ruling relied on by the revenue because the statutory context there concerned exemption-related relief, not foreign tax credit. Where the credit is otherwise verifiable, the claim should be allowed after due verification. en-us Wed, 29 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790847 Delay in filing Form 67 for claiming Foreign Tax Credit under Rule 128 was treated as a procedural lapse, not a substantive ground to deny relief. The ITAT Delhi noted that the form supports implementation of the foreign tax credit available under sections 90 and 91 of the Income-tax Act, and does not itself create a disallowance mechanism for late filing. It distinguished the Supreme Court ruling relied on by the revenue because the statutory context there concerned exemption-related relief, not foreign tax credit. Where the credit is otherwise verifiable, the claim should be allowed after due verification. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790847