ITAT Pune Allows Foreign Tax Credit despite Late Filing of Form 67

Samiran Arunkumar Dutta Vs DCIT (ITAT Pune) The case involves an appeal by Samiran Arunkumar Dutta against the order of the Addl. JCIT(A)-1, Bengaluru, for the assessment year 2020-21. The appellant, a salaried individual, had worked in Norway during part of the financial year and claimed a foreign tax credit of ₹1,46,511 under Section 90 of the Income Tax Act, read with the India-Norway DTAA. Although he revised his income tax return on time, he filed Form 67—necessary for claiming foreign tax credit—after the due date. The Centralized Processing Centre (CPC), Bangalore, denied the clai...