Rate of tax of the said country defined as tax actually paid before double-tax relief divided by assessed income. The Rate of tax of the said country is the income-tax and super-tax actually paid in that country in accordance with its laws after deduction of all relief due there, but before deduction of any relief for double taxation, divided by the whole amount of the income as assessed in that country.
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.
Rate of tax of the said country defined as tax actually paid before double-tax relief divided by assessed income.
The Rate of tax of the said country is the income-tax and super-tax actually paid in that country in accordance with its laws after deduction of all relief due there, but before deduction of any relief for double taxation, divided by the whole amount of the income as assessed in that country.
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