Rejection of Foreign Tax Credit unjustified as Form-67 filed before passing of final assessment order

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. Facts- The petitioner was employed in Kenya. For F.Y. 2018-2019, the petitioner was a resident of India, including his Kenya income, he has filed his Indian Income Tax return, and claimed the benefit of Foreign Tax Credit (FTC) u/s. 90/91 of the Income Tax Act, 1961, read with Article 24 of the India-Kenya Doubl...