https://www.taxtmi.com/caselaws?id=795988 Foreign Tax Credit cannot be denied solely because Form 67 was furnished after the return-filing due date. Rule 128(9) does not prescribe denial of credit as a consequence of delayed filing, making the timing requirement directory rather than mandatory. A technical or venial procedural default cannot defeat substantive entitlement to credit under section 90 where no adverse consequence is specified. Where Form 67 is available on record, the assessing authority must verify the underlying eligibility and determine entitlement in accordance with law. en-us Wed, 06 May 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795988 Foreign Tax Credit cannot be denied solely because Form 67 was furnished after the return-filing due date. Rule 128(9) does not prescribe denial of credit as a consequence of delayed filing, making the timing requirement directory rather than mandatory. A technical or venial procedural default cannot defeat substantive entitlement to credit under section 90 where no adverse consequence is specified. Where Form 67 is available on record, the assessing authority must verify the underlying eligibility and determine entitlement in accordance with law. Case-Laws Income Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795988