https://www.taxtmi.com/caselaws?id=794244 Foreign tax credit claim under section 90 may not be permanently defeated merely because Form No. 67 was filed after processing under section 143(1) and was not on record at that stage. The processing authority cannot act on supporting particulars not then available, but subsequent filing of Form No. 67 requires verification of eligibility on merits. The proper course is for the assessee to place the form and supporting material before the jurisdictional Assessing Officer for examination and grant of credit if otherwise eligible. en-us Mon, 29 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794244 Foreign tax credit claim under section 90 may not be permanently defeated merely because Form No. 67 was filed after processing under section 143(1) and was not on record at that stage. The processing authority cannot act on supporting particulars not then available, but subsequent filing of Form No. 67 requires verification of eligibility on merits. The proper course is for the assessee to place the form and supporting material before the jurisdictional Assessing Officer for examination and grant of credit if otherwise eligible. Case-Laws Income Tax Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794244