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Case Law Details

Case Name : Duraiswamy Kumaraswamy Vs PCIT (Madras High Court)
Appeal Number : W.P. No. 5834 of 2022
Date of Judgement/Order : 06/10/2023
Related Assessment Year :
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Duraiswamy Kumaraswamy Vs PCIT (Madras High Court)

Madras High Court held that rejection of Foreign Tax Credit unjustified as Form-67, prescribed under Rule 128 of the Income Tax Rules, 1962, was not filed with income tax return but filed before passing of final assessment order.

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