Assessee filed its return claiming credit of tax paid in USA. Assessing Officer disallowed said credit on ground that assessee had not filed Form No. 67 within due date. Commissioner (Appeals) allowed assessee’s claim of foreign tax credit. Tribunal held that  since rule 128 is directory in nature and assessee had duly filed its Form No. 67, Commissioner (Appeals) is rightly directed Assessing Officer to grant foreign tax credit.(AY. 2020-21)