Tribunal held that  the time-limit for filing Form No. 67 specified in R.  128(9) as it stood prior to 1st April, 2022 is directory in nature. AO as well as the CIT(A) having denied assessee’s claim for foreign tax credit despite the fact that Form No. 67 and its accompaniments were uploaded on the portal well before the issuance of intimation under s. 143(1). The matter is  remanded back to the CIT(A) to give due credit to the USA income of the assessee and FTC as claimed after due verification. (AY. 2020-21)