https://www.taxtmi.com/caselaws?id=795984 Foreign Tax Credit is treated as substantive relief against double taxation where the taxpayer establishes payment of foreign taxes and offers the corresponding foreign income to tax in India. The note states that, for the relevant assessment year, furnishing Form 67 by the original-return due date was directory rather than mandatory. Accordingly, filing Form 67 with a revised return should not by itself defeat an otherwise substantiated Foreign Tax Credit claim. en-us Wed, 15 Apr 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795984 Foreign Tax Credit is treated as substantive relief against double taxation where the taxpayer establishes payment of foreign taxes and offers the corresponding foreign income to tax in India. The note states that, for the relevant assessment year, furnishing Form 67 by the original-return due date was directory rather than mandatory. Accordingly, filing Form 67 with a revised return should not by itself defeat an otherwise substantiated Foreign Tax Credit claim. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795984