Pune ITAT Restores Foreign Tax Credit Claim Despite Incorrect Form 67 Disclosure

Dhananjay Gajanan Vidwans Vs ITO (ITAT Pune) Pune ITAT Restores Foreign Tax Credit Claim After Holding Incorrect Disclosure in Form 67 Should Not Defeat Genuine FTC Entitlement The Pune ITAT held that the assessee’s claim for Foreign Tax Credit (FTC) of ₹15.73 lakh under section 90 could not be rejected merely because the tax paid outside India was disclosed in an incorrect column of Form No. 67. The Tribunal noted that the assessee had timely filed Form 67 along with the return of income and was entitled to relief under Article 16 of the India–USA DTAA in respect of salary income ea...