https://www.taxtmi.com/caselaws?id=470403 Foreign tax credit under section 90 and Rule 128 does not depend on proof that a return was filed in the foreign country. The requirement under Rule 128(9) to furnish Form 67 by the return-filing due date is described as directory rather than mandatory. Where Form 67 is furnished before processing of the return under section 143(1), delay alone does not defeat an otherwise eligible credit claim. Foreign tax credit should be allowed after verification of the relevant supporting documents. en-us Thu, 20 Mar 2025 00:00:00 +0530 Sat, 25 Jul 2026 15:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470403 Foreign tax credit under section 90 and Rule 128 does not depend on proof that a return was filed in the foreign country. The requirement under Rule 128(9) to furnish Form 67 by the return-filing due date is described as directory rather than mandatory. Where Form 67 is furnished before processing of the return under section 143(1), delay alone does not defeat an otherwise eligible credit claim. Foreign tax credit should be allowed after verification of the relevant supporting documents. Case-Laws Income Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470403