https://www.taxtmi.com/caselaws?id=795833 Foreign Tax Credit remains available where foreign dividend income is taxed in India and the substantive conditions under section 90 and the applicable DTAA are met. Rule 128 regulates the procedural mechanism for claiming the credit and cannot override substantive treaty-based relief. Delayed furnishing of Form 67 does not, by itself, justify denial when the form is available during assessment or appellate proceedings. The credit remains subject to verification of foreign tax payment and correct computation. en-us Fri, 24 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795833 Foreign Tax Credit remains available where foreign dividend income is taxed in India and the substantive conditions under section 90 and the applicable DTAA are met. Rule 128 regulates the procedural mechanism for claiming the credit and cannot override substantive treaty-based relief. Delayed furnishing of Form 67 does not, by itself, justify denial when the form is available during assessment or appellate proceedings. The credit remains subject to verification of foreign tax payment and correct computation. Case-Laws Income Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795833