⚖️ US expat wins tax relief after 6-year fight
A woman who paid US tax faced a Rs 30 lakh tax demand in India after missing the mandatory Form 67 filing. She was an Indian-origin US citizen who was a tax resident of India during the relevant period. Despite filing Form 67 belatedly on February 8, 2023, her claim was initially rejected by the authorities. The ITAT Delhi sided with her on September 14, 2026, directing the AO to verify her Rs 23.48 lakh credit claim. The tribunal ruled that filing Form 67 is directory, not mandatory, based on a High Court precedent. ⚖️