Assessee executed certain project in Kenya and earned profits which were taxable in India as well as Kenya.  Assessee filed return on 27-11-2014 and claimed relief in respect of tax paid in Kenya as per section 90/91. Assessing Officer invoked rule 128 and denied said claim on ground that Form no. 67 was required for availing tax credit. Tribunal held that  rule 128 which was inserted by Income-tax 18th Amendment Rules, 2016 was made applicable with effect from 1-4-2017, thus, same could not be made applicable for relevant assessment years.  Assessing Officer is   directed to allow credit of tax paid in Kenya after due verification and after affording an opportunity of being heard to assessee.  (AY. 2015-16, 2016-17)