#Double Taxation Relief

The ITAT Pune has ruled that failure to file Form 67 by the due date does not extinguish the right to claim Foreign Tax Credit under the India-USA DTAA, as compliance is procedural and directory, not mandatory. This empowers taxpayers with legitimate foreign tax payments to secure credit even with technical delays, reinforcing substance over form in international tax disputes.

The ITAT Delhi has ruled that corporate social responsibility (CSR) expenditures under the Companies Act, 2013 qualify for income tax deduction under Section 80G, provided the recipient institution is duly registered under the Income Tax Act. This clarifies a long-standing ambiguity for businesses and aligns CSR compliance with tax incentives, impacting thousands of corporate donors nationwide.