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1972 (10) TMI 35 - HC - Income TaxQuestions raised relate to the true construction and effect of the provisions in sections 184 and 199 of the United Kingdom Income Tax Act, 1952, in connection with the claim of the assessee concerned for relief under section 49D of the Indian Income-tax Act, 1922 - When TDS is made on the dividends received or arising outside taxable territories and no provision for relief from double taxation is available whether the provisions of section 49D are applicable - These dividend incomes had accrued in the nontaxable territories and the assessee had paid in those countries income-tax by deduction or otherwise in respect of that dividend income. There was no reciprocal arrangement for relief or avoidance of double taxation in those countries. The assessee was accordingly entitled to relief under section 49D upon calculations made in accordance with the scheme of that section.
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