https://www.taxtmi.com/caselaws?id=786490 Deduction for donations under Chapter VIA was allowed after receipts on record established eligibility, and deduction of Rs. 45,148 was directed to be granted. A claim for foreign tax credit was allowed despite belated filing of Form No. 67 because the taxpayer produced evidence of foreign tax payment and taxability of the income; the belated filing during assessment was treated as a procedural lapse and did not bar credit of Rs. 99,187. The assessing officer is directed to revise the assessment accordingly and grant both reliefs in the taxpayer's favour. en-us Wed, 11 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786490 Deduction for donations under Chapter VIA was allowed after receipts on record established eligibility, and deduction of Rs. 45,148 was directed to be granted. A claim for foreign tax credit was allowed despite belated filing of Form No. 67 because the taxpayer produced evidence of foreign tax payment and taxability of the income; the belated filing during assessment was treated as a procedural lapse and did not bar credit of Rs. 99,187. The assessing officer is directed to revise the assessment accordingly and grant both reliefs in the taxpayer's favour. Case-Laws Income Tax Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786490