https://www.taxtmi.com/caselaws?id=469020 Foreign Tax Credit under a DTAA cannot be denied merely because Form No. 67 was filed late under Rule 128(9) of the Income-tax Rules, 1962. Where the credit is otherwise allowable on the merits, the filing requirement is treated as directory rather than mandatory, and a procedural lapse by itself cannot defeat substantive treaty relief. The Tribunal noted that the taxpayer's entitlement to credit for Malaysian tax on salary income taxed in India was not disputed in principle, and that the DTAA prevails over the Act and Rules to the extent it is more beneficial. The matter was remanded for verification of supporting documents and reconsideration according to law. en-us Mon, 30 Mar 2026 00:00:00 +0530 Fri, 29 May 2026 19:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469020 Foreign Tax Credit under a DTAA cannot be denied merely because Form No. 67 was filed late under Rule 128(9) of the Income-tax Rules, 1962. Where the credit is otherwise allowable on the merits, the filing requirement is treated as directory rather than mandatory, and a procedural lapse by itself cannot defeat substantive treaty relief. The Tribunal noted that the taxpayer's entitlement to credit for Malaysian tax on salary income taxed in India was not disputed in principle, and that the DTAA prevails over the Act and Rules to the extent it is more beneficial. The matter was remanded for verification of supporting documents and reconsideration according to law. Case-Laws Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469020