https://www.taxtmi.com/caselaws?id=473217 Foreign tax credit remains available where Form 67 is filed after the return-filing due date but before the return is processed, subject to verification of the form. Section 90 of the Income-tax Act and Article 23 of the India-Denmark Double Taxation Avoidance Agreement govern relief for foreign tax. The filing requirement under Rule 128 is procedural and directory, and the Rules do not prescribe denial of relief solely for delayed filing. en-us Tue, 29 Apr 2025 00:00:00 +0530 Mon, 09 Nov 2026 15:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473217 Foreign tax credit remains available where Form 67 is filed after the return-filing due date but before the return is processed, subject to verification of the form. Section 90 of the Income-tax Act and Article 23 of the India-Denmark Double Taxation Avoidance Agreement govern relief for foreign tax. The filing requirement under Rule 128 is procedural and directory, and the Rules do not prescribe denial of relief solely for delayed filing. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473217