https://www.taxtmi.com/highlights?id=100914 Belated filing of Form No. 67 for foreign tax credit was treated as a procedural lapse, not a mandatory bar to the claim. Since the form had been filed with the revised return, the credit could not be refused solely on the ground of delay, and the Assessing Officer was required to verify the claim and allow it in accordance with law. The appeal was allowed for statistical purposes with that direction, following the view that Form No. 67 is a directory requirement. en-us Fri, 19 Jun 2026 08:24:43 +0530 Fri, 19 Jun 2026 08:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100914 Belated filing of Form No. 67 for foreign tax credit was treated as a procedural lapse, not a mandatory bar to the claim. Since the form had been filed with the revised return, the credit could not be refused solely on the ground of delay, and the Assessing Officer was required to verify the claim and allow it in accordance with law. The appeal was allowed for statistical purposes with that direction, following the view that Form No. 67 is a directory requirement. Highlights Income Tax Fri, 19 Jun 2026 08:24:43 +0530 https://www.taxtmi.com/highlights?id=100914