![Double Taxation Relief under New Income Tax: Treaty Provisions, Bilateral Agreements, and Procedural Changes [Old vs New Income Tax Series - Article 8]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117242-old-vs-new-income-tax-comparison-taxscan.webp "Double Taxation Relief under New Income Tax: Treaty Provisions, Bilateral Agreements, and Procedural Changes [Old vs New Income Tax Series - Article 8]")
Double Taxation Relief under New Income Tax: Treaty Provisions, Bilateral Agreements, and Procedural Changes [Old vs New Income Tax Series - Article 8]
The Concept of Doubletaxation, where the same income was taxed by multiple countries, significantly impedes international trade, investment, and...
![ITAT Allows Canon India Full Foreign Tax Credit for Taxes Paid in Japan Despite Nil Indian Tax Liability [Read Order]](https://images.taxscan.in/h-upload/2025/11/14/250x150_2105215-itat-canon-india-foreign-tax-credit-japan-despite-nil-indian-tax-liability-taxscan.webp "ITAT Allows Canon India Full Foreign Tax Credit for Taxes Paid in Japan Despite Nil Indian Tax Liability [Read Order]")
![Deadline Alert: CBDT Sets April 30 as Last Day for Vivad se Vishwas Declarations [Read Notification]](https://www.taxscan.in/wp-content/uploads/2025/04/CBDT-Last-date-for-Vivad-se-Vishwas-Declarations-Vivad-se-Vishwas-TAXSCAN.jpg "Deadline Alert: CBDT Sets April 30 as Last Day for Vivad se Vishwas Declarations [Read Notification]")
![ITAT Weekly Round-Up [Jan 04 to Jan 10, 2025]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Income-Tax-News-weekly-round-up-Taxscan.jpg "ITAT Weekly Round-Up [Jan 04 to Jan 10, 2025]")
![ITAT Allows Assessees Appeal, Orders CIT(A) to Decide on Foreign Tax Credit Claim Along with Pending Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Ahmedabad-Income-tax-Income-tax-news-Foreign-Tax-Credit-Claim-Taxscan.jpg "ITAT Allows Assessees Appeal, Orders CIT(A) to Decide on Foreign Tax Credit Claim Along with Pending Appeal [Read Order]")
Procedural delay in filing form 67 cannot override objectives of DTAA: ITAT directs to grant FTC [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ) held that procedural delay of filing form 67Â cannot override the objectives of DTAA and directed the Assessing officer to grant Foreign...
![Procedural delay in filing form 67 cannot override objectives of DTAA: ITAT directs to grant FTC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Kolkata-Income-Tax-Appellate-Tribunal-Delay-in-Filing-form-67-Foreign-tax-credit-taxscan.jpeg "Procedural delay in filing form 67 cannot override objectives of DTAA: ITAT directs to grant FTC [Read Order]")
![Delay in Filing of Form 67 not ground to Deny Relief u/s 90 of Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Delay-filing-of-form-67-deny-Relief-Income-Tax-ITAT-taxscan.jpg "Delay in Filing of Form 67 not ground to Deny Relief u/s 90 of Income Tax: ITAT [Read Order]")
Form 67 Deemed Directory, Not Mandatory: ITAT Rules FTC Claim Should Not Be Denied for Late Submission [Read Order]
The Bangalore Bench of Income Tax Appellate Authority ( ITAT ) ruled that Foreign Tax Credit should not be denied just because of late filing of Form 67. The tribunal emphasized that Form 67 is...
![Form 67 Deemed Directory, Not Mandatory: ITAT Rules FTC Claim Should Not Be Denied for Late Submission [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-Bangalore-ITAT-Income-Tax-Appellate-Authority-Form-67-Deemed-Directory-FTC-Rules-FTC-Rule-128-of-the-Income-Tax-Rules-late-filing-of-Form-67-Foreign-Tax-Credit-TAXSCAN.jpg "Form 67 Deemed Directory, Not Mandatory: ITAT Rules FTC Claim Should Not Be Denied for Late Submission [Read Order]")
ITAT allows Foreign Tax Credit despite Delayed Filing of Form No. 67, Rules Income Tax Rule 128(9) Directory, not Mandatory [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) allowed foreign tax credit despite the delay in filing Form No. 67 and ruled that Rule 128(9) under Income Tax Rule, 1962 is a directory...
![ITAT allows Foreign Tax Credit despite Delayed Filing of Form No. 67, Rules Income Tax Rule 128(9) Directory, not Mandatory [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Delhi-Foreign-Tax-Credit-Foreign-Tax-Credit-Filing-Foreign-Tax-Credit-Delayed-Filing-ITAT-Foreign-Tax-Credit-taxscan.jpg "ITAT allows Foreign Tax Credit despite Delayed Filing of Form No. 67, Rules Income Tax Rule 128(9) Directory, not Mandatory [Read Order]")
![Non-Residents Salary/Allowance for Services Rendered Abroad not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Non-Residents-Salary-ITAT-updates-tax-in-india-Tax-updates-taxscan.jpg "Non-Residents Salary/Allowance for Services Rendered Abroad not Taxable in India: ITAT [Read Order]")
Government modifies Article 13 of DTAA relating to Royalties and Fees for Technical Services with Spain
The Central Government has modified the Article 13 of Double Taxation Avoidance Agreement ( DTAA ) relating to the royalties and fees for technical services with Spain by invoking Section 90 of...
