https://www.taxtmi.com/caselaws?id=795073 Foreign tax credit under section 90 and Article 24 of the India-United Kingdom tax treaty addresses double taxation where income is taxed in both jurisdictions. Rule 128 requires supporting foreign-tax documents and prescribes the timing for filing Form No. 67, but delayed filing does not itself mandate denial of credit. Where the form contains required details and the foreign income and tax paid have been disclosed, the filing requirement is directory and cannot defeat treaty-based relief from double taxation. Foreign tax credit therefore remains available despite belated submission of Form No. 67. en-us Fri, 10 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795073 Foreign tax credit under section 90 and Article 24 of the India-United Kingdom tax treaty addresses double taxation where income is taxed in both jurisdictions. Rule 128 requires supporting foreign-tax documents and prescribes the timing for filing Form No. 67, but delayed filing does not itself mandate denial of credit. Where the form contains required details and the foreign income and tax paid have been disclosed, the filing requirement is directory and cannot defeat treaty-based relief from double taxation. Foreign tax credit therefore remains available despite belated submission of Form No. 67. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795073