https://www.taxtmi.com/caselaws?id=798891 Foreign Tax Credit cannot be denied solely because Form No. 67 was furnished after the return-filing due date where foreign income was disclosed and foreign tax payment is verifiable. Rule 128(9) prescribes the filing timeline but does not attach denial of credit to delay, while section 90 imposes no such time limit and Rule 128(4) identifies the circumstances for denial. The timing requirement is therefore directory and cannot defeat substantive relief from double taxation. The later permission to furnish Form No. 67 until the end of the assessment year supports allowing the credit despite delayed filing. en-us Mon, 31 Aug 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798891 Foreign Tax Credit cannot be denied solely because Form No. 67 was furnished after the return-filing due date where foreign income was disclosed and foreign tax payment is verifiable. Rule 128(9) prescribes the filing timeline but does not attach denial of credit to delay, while section 90 imposes no such time limit and Rule 128(4) identifies the circumstances for denial. The timing requirement is therefore directory and cannot defeat substantive relief from double taxation. The later permission to furnish Form No. 67 until the end of the assessment year supports allowing the credit despite delayed filing. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798891