https://www.taxtmi.com/caselaws?id=794415 Foreign tax credit under section 90/90A could not be denied merely because Form No. 67 was filed after the due date under section 139(1). Rule 128(9) was treated as procedural and directory, not a substantive condition that extinguishes the credit. Relief under the treaty and the Act remained available where foreign tax had been paid, subject to the applicable legal conditions, and delayed filing of Form No. 67 alone did not justify refusal of the credit. en-us Tue, 30 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794415 Foreign tax credit under section 90/90A could not be denied merely because Form No. 67 was filed after the due date under section 139(1). Rule 128(9) was treated as procedural and directory, not a substantive condition that extinguishes the credit. Relief under the treaty and the Act remained available where foreign tax had been paid, subject to the applicable legal conditions, and delayed filing of Form No. 67 alone did not justify refusal of the credit. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794415