https://www.taxtmi.com/caselaws?id=801379 Foreign tax credit under section 90 and Article 23 of the India-Germany DTAA provides relief from double taxation, while Rule 128 prescribes the claim procedure. Where Form No. 67 is filed within the prescribed time, an incorrect DTAA article reference is a curable defect if later rectified. Rule 128(9) is directory and does not justify denying foreign tax credit solely because a corrected form is filed late. Credit remains subject to verification of foreign tax payment and eligibility under the applicable provisions. en-us Tue, 22 Sep 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801379 Foreign tax credit under section 90 and Article 23 of the India-Germany DTAA provides relief from double taxation, while Rule 128 prescribes the claim procedure. Where Form No. 67 is filed within the prescribed time, an incorrect DTAA article reference is a curable defect if later rectified. Rule 128(9) is directory and does not justify denying foreign tax credit solely because a corrected form is filed late. Credit remains subject to verification of foreign tax payment and eligibility under the applicable provisions. Case-Laws Income Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801379