Form 67 Submission Requirement is Directory, Not Mandatory, if Filed Before Completion of Assessment

Vipul Vasant Patil Vs ADIT (ITAT Mumbai)

In the case Vipul Vasant Patil Vs ADIT (ITAT Mumbai), the Income Tax Appellate Tribunal (ITAT) addressed several appeals related to the denial of foreign tax credit (FTC) under Section 90 of the Income Tax Act for the assessment year 2018-19. The appellant, Vipul Vasant Patil, a resident individual, had earned income from salary and other sources, including salary from Unilever Ltd. in Singapore. Initially, he filed his income tax return on July 16, 2018, without claiming the FTC. Subsequently, he filed a revised return on M

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