Relief from double taxation limited to income actually taxed in both jurisdictions, not the full assessed amount.

Relief from United Kingdom income tax under Section 27(1) of the Finance Act 1920 applied only where Dominion income tax had been paid in respect of the same part of the income charged in the United Kingdom. The provision required identification of both the source and the amount of that part of the income, so relief operated only pro tanto against actual double taxation. Amounts assessed in the United Kingdom but not taxed in the Dominion fell outside the relief. The wider claim for relief therefore failed, and the statutory benefit was limited to the overlapping tax burden only.

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Issues: Whether relief from United Kingdom income tax under Section 27(1) of the Finance Act, 1920 was available on the whole amount assessed in the United Kingdom, or only on the smaller amount on which Dominion income tax had in fact been paid in respect of the same part of the income.

Analysis: The relevant provision granted relief only where the taxpayer proved payment of Dominion income tax in respect of the same part of the income on which United Kingdom tax was charged. The words used required identification not merely of the source of the income, but also of the amount comprising that part of the income. On the facts, certain definite amounts assessed in the United Kingdom were not taxed at all in India, and the element of double taxation existed only to the extent of the amount actually charged in both jurisdictions. The section was construed as providing relief pro tanto against double taxation and not as extending relief to sums not taxed in the Dominion.

Conclusion: Relief was confined to the amount on which Dominion income tax had been paid in respect of the same part of the income, and the wider claim for relief failed.

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