https://www.taxtmi.com/caselaws?id=791022 Foreign tax credit under section 90 could not be denied solely because Form No. 67 was filed after the assessment year, as the filing requirement under rule 128(9) was procedural rather than substantive. The Tribunal noted that the return had been processed under section 143(1) and the credit was later disallowed under section 154 only for delayed filing of the form. Since the form was on record and the claim was otherwise verifiable, belated compliance did not defeat the underlying entitlement to relief. The denial of foreign tax credit was therefore not sustainable, subject to due verification of the claim. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791022 Foreign tax credit under section 90 could not be denied solely because Form No. 67 was filed after the assessment year, as the filing requirement under rule 128(9) was procedural rather than substantive. The Tribunal noted that the return had been processed under section 143(1) and the credit was later disallowed under section 154 only for delayed filing of the form. Since the form was on record and the claim was otherwise verifiable, belated compliance did not defeat the underlying entitlement to relief. The denial of foreign tax credit was therefore not sustainable, subject to due verification of the claim. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791022