https://www.taxtmi.com/caselaws?id=468432 Foreign Tax Credit could not be denied at the processing stage merely because Form 67 was filed after the due date under section 139(1) where the return and Form 67 were filed on the same date and the record supported the claim. The Tribunal treated the delay as insufficient to defeat the substantive entitlement to credit and held that the adjustment under section 143(1) was unjustified on these facts. The assessee was therefore entitled to verification and grant of Foreign Tax Credit after proper examination of Form 67. en-us Fri, 06 Feb 2026 00:00:00 +0530 Tue, 05 May 2026 18:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468432 Foreign Tax Credit could not be denied at the processing stage merely because Form 67 was filed after the due date under section 139(1) where the return and Form 67 were filed on the same date and the record supported the claim. The Tribunal treated the delay as insufficient to defeat the substantive entitlement to credit and held that the adjustment under section 143(1) was unjustified on these facts. The assessee was therefore entitled to verification and grant of Foreign Tax Credit after proper examination of Form 67. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468432