https://www.taxtmi.com/caselaws?id=795004 Foreign tax credit remains available where Form 67 is filed after the income-tax return but before processing under section 143(1). Filing Form 67 is a directory procedural requirement rather than a mandatory condition that extinguishes the substantive credit claim. Tax treaty provisions governing foreign tax credit prevail where they are more beneficial than general statutory or procedural requirements. Credit therefore cannot be denied solely because Form 67 was filed late; the claim must be verified and granted in accordance with law. en-us Fri, 10 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795004 Foreign tax credit remains available where Form 67 is filed after the income-tax return but before processing under section 143(1). Filing Form 67 is a directory procedural requirement rather than a mandatory condition that extinguishes the substantive credit claim. Tax treaty provisions governing foreign tax credit prevail where they are more beneficial than general statutory or procedural requirements. Credit therefore cannot be denied solely because Form 67 was filed late; the claim must be verified and granted in accordance with law. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795004