https://www.taxtmi.com/caselaws?id=795984 Foreign Tax Credit is substantive relief against double taxation and cannot be denied solely because Form 67 was furnished with a revised return rather than by the original-return due date. Where evidence establishes foreign tax paid and the corresponding foreign income has been offered to tax in India, the evidentiary requirement for the credit is satisfied. For the relevant assessment year, timely furnishing of Form 67 under section 139(1) was directory rather than mandatory, so delayed filing does not defeat an otherwise substantiated 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 substantive relief against double taxation and cannot be denied solely because Form 67 was furnished with a revised return rather than by the original-return due date. Where evidence establishes foreign tax paid and the corresponding foreign income has been offered to tax in India, the evidentiary requirement for the credit is satisfied. For the relevant assessment year, timely furnishing of Form 67 under section 139(1) was directory rather than mandatory, so delayed filing does not defeat an otherwise substantiated claim. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795984