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Madras HC Directs Reassessment of Foreign Tax Credit Claim
Case Law Details
- Case Name
- Duraiswamy Kumaraswamy Vs PCIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Duraiswamy Kumaraswamy Vs PCIT (Madras High Court)
In the case of Duraiswamy Kumaraswamy vs. PCIT, the petitioner sought to quash an order by the Principal Commissioner of Income Tax (PCIT), which denied his Foreign Tax Credit (FTC) claim for the assessment year 2019-2020. The petitioner, who was employed in Kenya from 2016 to 2018, had filed his Indian income tax return including income from Kenya. However, while filing the return, he inadvertently failed to upload Form-67, which is required to claim FTC under Rule 128 of the Income Tax Rules, 1962. The petitioner later submitted Form-67 on F...
