https://www.taxtmi.com/caselaws?id=469905 Residential status had to be verified on the basis of the passport and actual stay in India before the foreign tax credit claim could be decided. The assessee's claim of non-resident status was not properly examined below, so the Tribunal remanded the matter to the Assessing Officer for factual verification. If the assessee is found to be non-resident for the relevant year, the foreign tax credit for tax paid in Indonesia is to be allowed; if not, the claim must be reconsidered accordingly. Form 67 could not cure the absence of a conclusive finding on residence, since entitlement to the credit depended first on the foundational residential status determination. en-us Tue, 11 Mar 2025 00:00:00 +0530 Mon, 13 Jul 2026 05:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469905 Residential status had to be verified on the basis of the passport and actual stay in India before the foreign tax credit claim could be decided. The assessee's claim of non-resident status was not properly examined below, so the Tribunal remanded the matter to the Assessing Officer for factual verification. If the assessee is found to be non-resident for the relevant year, the foreign tax credit for tax paid in Indonesia is to be allowed; if not, the claim must be reconsidered accordingly. Form 67 could not cure the absence of a conclusive finding on residence, since entitlement to the credit depended first on the foundational residential status determination. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469905