Delay in Filing Form 67 Cannot Deny Foreign Tax Credit Under DTAA, Holds ITAT :
The ITAT Delhi held that a delayed filing of Form 67 is only a procedural lapse and cannot be the sole ground for denying Foreign Tax Credit under the DTAA.
Late Form 67 Filing Is Procedural, Not Mandatory for FTC: ITAT
Saloni Kumari
Jul 14, 2026Premium
Delay in Filing Form 67 Cannot Deny Foreign Tax Credit Under DTAA, Holds ITAT
The ITAT Delhi held that a delayed filing of Form 67 is only a procedural lapse and cannot be the sole ground for denying Foreign Tax Credit under the DTAA.
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Saloni Kumari
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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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