https://www.taxtmi.com/caselaws?id=799424 Foreign tax credit under Section 90 cannot be denied solely because Form No. 67 was filed after the prescribed time where the return was filed within the extended due date and substantive eligibility is otherwise undisputed. Rule 128 is a procedural machinery provision governing the method of claiming credit and cannot override the substantive entitlement to treaty relief when prescribed conditions are fulfilled. Amended Rule 128(9) permits Form No. 67 to be furnished by the end of the relevant assessment year where the return is timely filed. The credit remains subject to necessary verification. en-us Wed, 29 Jul 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799424 Foreign tax credit under Section 90 cannot be denied solely because Form No. 67 was filed after the prescribed time where the return was filed within the extended due date and substantive eligibility is otherwise undisputed. Rule 128 is a procedural machinery provision governing the method of claiming credit and cannot override the substantive entitlement to treaty relief when prescribed conditions are fulfilled. Amended Rule 128(9) permits Form No. 67 to be furnished by the end of the relevant assessment year where the return is timely filed. The credit remains subject to necessary verification. Case-Laws Income Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799424