https://www.taxtmi.com/caselaws?id=799421 Foreign tax credit under Section 90 cannot be denied solely because Form 67 was furnished after the prescribed time. Rule 128(9) requires Form 67 to support a foreign tax credit claim, but delayed filing is a procedural defect that does not extinguish the substantive entitlement. The Assessing Officer must verify the foreign taxes paid and the credit claimed, and allow the credit in accordance with law where the claim is otherwise valid. 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=799421 Foreign tax credit under Section 90 cannot be denied solely because Form 67 was furnished after the prescribed time. Rule 128(9) requires Form 67 to support a foreign tax credit claim, but delayed filing is a procedural defect that does not extinguish the substantive entitlement. The Assessing Officer must verify the foreign taxes paid and the credit claimed, and allow the credit in accordance with law where the claim is otherwise valid. Case-Laws Income Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799421