2024 (10) TMI 1634

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..... tax credit is covered in assessee's favor by the decision of this Tribunal in the case of ITO vs. Smt. Chengam Durga [2024 (4) TMI 1227 - ITAT CHENNAI] The bench, considering the decision of case of Duraiswamy Kumaraswamy [2023 (11) TMI 1000 - MADRAS HIGH COURT] held that filing of this form in terms of Rule 128 was only directory in nature. The rule is only for the implementation of the provisio .....

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..... Rs.9.17 Lacs as claimed by the assessee u/s 90. The same was denied for want of filing of requisite Form 67 along with return of income. 2. It emerges that the assessee filed Form 67 with revised return of income as filed on 30-03-2019 to lay claim on the foreign tax credit. However, Ld. CIT(A) upheld the intimation on the ground that Form 67 as required under Rule 128(9) was not furnished along .....

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