Foreign tax credit against form 67 filed before completion of assessment is duly allowable

Ganesh Anandrao Ingulkar Vs ADIT (ITAT Mumbai) ITAT Mumbai held that foreign tax credit duly available even if form no. 67 is filed along with the revised return as the form is filed before the completion of the assessment. Facts- Assessee filed its ROI on 05.08.2019 declaring total income of ₹.21,56,790/-. Further, assessee filed revised ROI on 16.06.2020 by declaring the same income as declared in the original return of income. However, assessee claimed relief u/s. 90 of Income-tax Act, 1961 of ₹.1,06,635/- by filing Form 67 along with the revised return of income. The CPC processed the ...