https://www.taxtmi.com/caselaws?id=166278 The court ruled that the moiety of the dividend declared on October 14, 1952, was not properly includible in the assessee's total income for the previous year S.Y. 2008. However, the 'P. portion of the dividend income' was deemed part of the assessee's total income for the same year. The court also held that the assessee was entitled to relief on the 'P. portion of the dividend income' under the Indo-Pakistan Agreement for Avoidance of Double Taxation. en-us Mon, 17 Mar 1958 00:00:00 +0530 Fri, 12 Sep 2014 12:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166278 The court ruled that the moiety of the dividend declared on October 14, 1952, was not properly includible in the assessee's total income for the previous year S.Y. 2008. However, the 'P. portion of the dividend income' was deemed part of the assessee's total income for the same year. The court also held that the assessee was entitled to relief on the 'P. portion of the dividend income' under the Indo-Pakistan Agreement for Avoidance of Double Taxation. Case-Laws Income Tax Mon, 17 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166278