https://www.taxtmi.com/caselaws?id=799043 Foreign tax credit claimed under Sections 90/90A is not defeated solely because Form No. 67 was filed after the prescribed timeline. Rule 128(9), which requires furnishing the form, operates as a directory procedural requirement where the credit was claimed in the return and the delay does not undermine the substantive entitlement. The credit remains available subject to the Assessing Officer verifying the relevant facts and supporting documents after providing an opportunity of hearing. en-us Mon, 14 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799043 Foreign tax credit claimed under Sections 90/90A is not defeated solely because Form No. 67 was filed after the prescribed timeline. Rule 128(9), which requires furnishing the form, operates as a directory procedural requirement where the credit was claimed in the return and the delay does not undermine the substantive entitlement. The credit remains available subject to the Assessing Officer verifying the relevant facts and supporting documents after providing an opportunity of hearing. Case-Laws Income Tax Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799043