https://www.taxtmi.com/caselaws?id=796176 Delayed furnishing of Form 67 is treated as a procedural, technical and venial lapse and does not by itself justify denial of an otherwise admissible foreign tax credit. Where the income-tax return was filed within time and Form 67 was uploaded before the rectification application was considered, the delay may be condoned. The foreign tax credit remains subject to verification and grant in accordance with law. en-us Tue, 28 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796176 Delayed furnishing of Form 67 is treated as a procedural, technical and venial lapse and does not by itself justify denial of an otherwise admissible foreign tax credit. Where the income-tax return was filed within time and Form 67 was uploaded before the rectification application was considered, the delay may be condoned. The foreign tax credit remains subject to verification and grant in accordance with law. Case-Laws Income Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796176