https://www.taxtmi.com/caselaws?id=795441 Delay caused by lack of awareness of electronic filing procedures and appeal availability may constitute sufficient cause for condonation when the appeal is filed after obtaining professional advice. A foreign tax credit claim supported by Form No. 67, evidence of foreign tax deduction and income, and the applicable double taxation avoidance arrangement should not be rejected on a technical basis without verification. The claim should be examined on merits and granted if legally allowable, ensuring that procedural delay does not prevent consideration of substantiated foreign tax credit. en-us Mon, 20 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795441 Delay caused by lack of awareness of electronic filing procedures and appeal availability may constitute sufficient cause for condonation when the appeal is filed after obtaining professional advice. A foreign tax credit claim supported by Form No. 67, evidence of foreign tax deduction and income, and the applicable double taxation avoidance arrangement should not be rejected on a technical basis without verification. The claim should be examined on merits and granted if legally allowable, ensuring that procedural delay does not prevent consideration of substantiated foreign tax credit. Case-Laws Income Tax Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795441