https://www.taxtmi.com/caselaws?id=472326 Foreign tax credit under Sections 90 and 90A cannot be denied solely because Form 67 was filed after the prescribed due date where the form was subsequently furnished. Filing Form 67 was treated as a directory, rather than mandatory, procedural requirement for claiming credit, with judicial consistency applied to the same assessee's succeeding assessment year. The foreign tax credit claim remains allowable subject to verification of relevant facts for consequential computation. en-us Mon, 26 May 2025 00:00:00 +0530 Thu, 08 Oct 2026 08:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472326 Foreign tax credit under Sections 90 and 90A cannot be denied solely because Form 67 was filed after the prescribed due date where the form was subsequently furnished. Filing Form 67 was treated as a directory, rather than mandatory, procedural requirement for claiming credit, with judicial consistency applied to the same assessee's succeeding assessment year. The foreign tax credit claim remains allowable subject to verification of relevant facts for consequential computation. Case-Laws Income Tax Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472326