Held  that article 25 of the DTAA entitles the assessee to credit against the U. S. A. taxes paid or deducted from the income, prescribing no filing compliance therefor. The compliance required under rule 128(9) was neither nullified by article 25 nor article 26 of the DTAA. Article 26 prescribes non-discrimination while dealing with additional or other requirements prescribed under domestic laws of the contracting State. Therefore, the contention that since the DTAA prescribed no filing requirement for foreign tax credit will prevail over the provisions of rule 128 prima facie failed.  That it is a well-settled law that the rules are sub-ordinate piece of legislation, enacted to facilitate the carrying out of the objective of main legislation, i. e., provisions of the Act. The very purpose and object of insertion of rule 128 was to allow foreign tax credit and it was so prescribed by sub-rule (1). Therefore, the mandate of sub-rule (9) was sub-servient to sub-rule (1). The insertion of rule 128 was under the provisions of section 295(2)(ha) of the Act which empowered the Board to prescribe procedure for granting of relief or deduction of any Income-tax paid in any foreign country outside India under section 90 or 90A or 91, against the Income-tax payable under the Act. This ipso facto clarified that the compliance envisaged under sub-rule (9) was procedural in nature.  That filing of form 67 with certificates and statements was mandatory as it relates to the essence of foreign tax credit claim to be allowed as matter of substance, but directory with respective to the time-limit within which it was to be made as it was merely a matter of convenience rather than substance. As the matter of fact, rule 128 prescribed no consequences for delayed compliance or non-compliance.That filing of form 67, the certificate and statements as envisaged under sub-rule (8) at any time before it was actually processed or before the final assessment was actually made was sufficient compliance with sub-rule (9) of rule 128, and the assessee entitled to foreign tax credit.(AY.2019-20)