Foreign tax credit eligible as form no. 67 filed before processing return

Yogesh Dnyandeo Kinage Vs ADIT (ITAT Mumbai)       ITAT Mumbai held that as Form No. 67 has been filed by the Appellant before the processing the return of income under Section 143(1) of the Income Tax Act, foreign tax credit is duly eligible. Facts- The Appellant filed return of income for the Assessment Year 2018-­19 on 28/08/2018, which was revised on 29/03/2019. In the revised return of income, the Appellant declared total income of INR 13,45,280/- (including salary and perquisite received in Netherland) and claimed a relief of INR 1,72,390/- u/s. 90 of the Act. Prior to filing revise...