https://www.taxtmi.com/caselaws?id=795989 Foreign tax credit cannot be restricted merely because Form No. 67 claimed a lesser amount where details of the foreign taxes paid were otherwise available. The Form No. 67 requirement was treated as directory, making the lesser claim a procedural lapse rather than a bar to the substantive entitlement. Technical considerations should not defeat credit for the full eligible foreign taxes paid, particularly where rectification had granted the full credit. The appellate restriction on foreign tax credit was quashed. en-us Thu, 14 May 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795989 Foreign tax credit cannot be restricted merely because Form No. 67 claimed a lesser amount where details of the foreign taxes paid were otherwise available. The Form No. 67 requirement was treated as directory, making the lesser claim a procedural lapse rather than a bar to the substantive entitlement. Technical considerations should not defeat credit for the full eligible foreign taxes paid, particularly where rectification had granted the full credit. The appellate restriction on foreign tax credit was quashed. Case-Laws Income Tax Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795989