https://www.taxtmi.com/caselaws?id=797957 Foreign Tax Credit cannot be denied solely because Form 67 was furnished after the prescribed time where foreign income was offered to tax in India, taxes were paid abroad, and eligibility for the credit is undisputed. Delay in filing Form 67 does not prejudice the taxpayer's substantive entitlement to credit for foreign taxes. Foreign Tax Credit must therefore be granted, with the necessary rectification carried out. en-us Mon, 24 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797957 Foreign Tax Credit cannot be denied solely because Form 67 was furnished after the prescribed time where foreign income was offered to tax in India, taxes were paid abroad, and eligibility for the credit is undisputed. Delay in filing Form 67 does not prejudice the taxpayer's substantive entitlement to credit for foreign taxes. Foreign Tax Credit must therefore be granted, with the necessary rectification carried out. Case-Laws Income Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797957