https://www.taxtmi.com/caselaws?id=184336 A statutory right to double taxation relief and refund under the Income-tax Act, 1922 could not be defeated merely because the claim was made by letter rather than in the prescribed form, where the letter and annexed statement contained all particulars needed to compute the relief and were filed within the limitation period. The prescribed form requirement was treated as directory and procedural, not as a condition that qualified the substantive refund right. The later formal application did not create a fresh claim or render the relief time-barred. en-us Thu, 05 Dec 1963 00:00:00 +0530 Wed, 06 Jul 2016 10:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184336 A statutory right to double taxation relief and refund under the Income-tax Act, 1922 could not be defeated merely because the claim was made by letter rather than in the prescribed form, where the letter and annexed statement contained all particulars needed to compute the relief and were filed within the limitation period. The prescribed form requirement was treated as directory and procedural, not as a condition that qualified the substantive refund right. The later formal application did not create a fresh claim or render the relief time-barred. Case-Laws Income Tax Thu, 05 Dec 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184336