The Madras High Court accepted that the Foreign Tax Credit claim, arguing that proper compliance is demonstrated by completing Form-67 after the Income Tax Return is filed but prior to the issue of an intimation.
Case Title: Duraiswamy Kumaraswamy Versus PCIT Case No: W.P.No.5834 of 2022 and W.M.P.Nos.5925 and 5927 of 2022 Decided on: 06th October, 2023 CORA
