ITAT allows Foreign Tax Credit as ITR & Form 67 filed within extended due date

Naga Siva Kumar Kondri Vs ITO (ITAT Visakhapatnam) Foreign Tax Credit allowable as assessee has filed the return of income and the statement in Form-67 within the respective due dates as extended by the Ministry of Finance, Government of India. dmittedly, the foreign tax credit is claimed by the assessee by filing the statement in Form-67 on 31/3/2021. We find that as argued by the Ld. AR, THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 allows any statement to be filed on or before 31/3/2021. Further, the Ld. AR also demonstrated that the assessee is subj...