ITAT Rules in Taxpayer's Favour, Holds Delay in Filing Form 67 Cannot Be Sole Ground to Deny Foreign Tax Credit:
The ITAT held that delayed filing of Form 67 cannot be the sole reason to deny FTC, directing the AO to grant the credit after verifying foreign taxes paid.
Form 67 Delay Cannot Override FTC Under DTAA: ITAT
Saloni Kumari
Jul 27, 2026
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ITAT Rules in Taxpayer's Favour, Holds Delay in Filing Form 67 Cannot Be Sole Ground to Deny Foreign Tax Credit
The ITAT held that delayed filing of Form 67 cannot be the sole reason to deny FTC, directing the AO to grant the credit after verifying foreign taxes paid.
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Saloni Kumari
Content Writer
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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