{"id":4797,"date":"2026-03-02T13:19:14","date_gmt":"2026-03-02T13:19:14","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4797"},"modified":"2026-03-02T13:19:15","modified_gmt":"2026-03-02T13:19:15","slug":"income-tax-hc-delhi-judgement-dated-13-02-2026-allows-foreign-tax-credit-despite-delay-in-filing-form-67","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/02\/income-tax-hc-delhi-judgement-dated-13-02-2026-allows-foreign-tax-credit-despite-delay-in-filing-form-67\/","title":{"rendered":"Income Tax, HC Delhi Judgement Dated 13\/02\/2026 &#8211; Allows Foreign Tax Credit despite delay in filing Form 67\u00a0"},"content":{"rendered":"\n<p><em>Case of Real Time Data Services Private Limited vs PCIT, HC Delhi Judgement Dated 13<sup>th<\/sup>\u00a0February 2026.<\/em>\u00a0HC\u00a0held that foreign tax credit (FTC) cannot be denied only because Form 67 was filed late and the Principal Commissioner of Income Tax (PCIT) has enough power under Section 264 to condone such default instead of rejecting the claim on technical ground.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1ZP3TZVPs0HKiw11CRm-4E2LEkFTubZDh\/view?usp=sharing\"><em>(Link: HC Delhi Judgement Dated 13\/02\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Real Time Data Services Private Limited vs PCIT, HC Delhi Judgement Dated 13th\u00a0February 2026.\u00a0HC\u00a0held that foreign tax credit [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-4797","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - 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