Double taxation relief now governed by domestic relief rules for India-Pakistan/Bangladesh cases after treaty cessation. Following cessation of the India-Pakistan D.T.A., double taxation between India and Pakistan/Bangladesh for assessment year 1972-73 and thereafter is to be resolved under the domestic statutory relief mechanism; assessments prior to 1972-73 (including reopened assessments) continue to follow the now-terminated D.T.A. in relation to Pakistan and the territory formerly East Pakistan (now Bangladesh).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Double taxation relief now governed by domestic relief rules for India-Pakistan/Bangladesh cases after treaty cessation.
Following cessation of the India-Pakistan D.T.A., double taxation between India and Pakistan/Bangladesh for assessment year 1972-73 and thereafter is to be resolved under the domestic statutory relief mechanism; assessments prior to 1972-73 (including reopened assessments) continue to follow the now-terminated D.T.A. in relation to Pakistan and the territory formerly East Pakistan (now Bangladesh).
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