https://www.taxtmi.com/caselaws?id=796746 Substantial delay in filing an appeal may be condoned where cumulative circumstances establish sufficient cause; delay duration alone is not determinative. Personal difficulties, COVID-19 disruption, portal glitches, the complexity of a foreign tax credit claim, availability of Form No. 67, and efforts to resolve the tax demand supported condonation and revival of the appellate remedy. Foreign tax credit for German taxes on stock-option income requires substantiation and examination under applicable law and the India-Germany double taxation arrangement. Credit is allowable only proportionately to Indian tax attributable to that income, subject to fresh verification and grant of admissible credit. en-us Fri, 31 Jul 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796746 Substantial delay in filing an appeal may be condoned where cumulative circumstances establish sufficient cause; delay duration alone is not determinative. Personal difficulties, COVID-19 disruption, portal glitches, the complexity of a foreign tax credit claim, availability of Form No. 67, and efforts to resolve the tax demand supported condonation and revival of the appellate remedy. Foreign tax credit for German taxes on stock-option income requires substantiation and examination under applicable law and the India-Germany double taxation arrangement. Credit is allowable only proportionately to Indian tax attributable to that income, subject to fresh verification and grant of admissible credit. Case-Laws Income Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796746