https://www.taxtmi.com/caselaws?id=802398 Foreign tax credit is not barred solely because Form 67 is filed late when the form is on record and the claim is otherwise eligible. Section 90 and the applicable double taxation avoidance agreement provide the framework for relief, while Rule 128 prescribes Form 67. The filing requirement is procedural and directory, rather than a condition that extinguishes the substantive credit claim. en-us Fri, 09 Oct 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802398 Foreign tax credit is not barred solely because Form 67 is filed late when the form is on record and the claim is otherwise eligible. Section 90 and the applicable double taxation avoidance agreement provide the framework for relief, while Rule 128 prescribes Form 67. The filing requirement is procedural and directory, rather than a condition that extinguishes the substantive credit claim. Case-Laws Income Tax Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802398