https://www.taxtmi.com/caselaws?id=185034 The Bombay High Court treated the sixty-day period under section 66(1) of the Indian Income-tax Act, 1922 as a clear period, excluding the day of service of the Tribunal's order; the reference application was therefore within time and the limitation objection failed. On double taxation relief under section 49A, the Court held that relief turns on whether the same part of the total income was taxed both in India and under the State law, not on whether the income fell under the same head in both systems. The assessee was entitled to relief for the State income included in its Indian total income. en-us Fri, 15 Jan 1965 00:00:00 +0530 Thu, 28 Jul 2016 17:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185034 The Bombay High Court treated the sixty-day period under section 66(1) of the Indian Income-tax Act, 1922 as a clear period, excluding the day of service of the Tribunal's order; the reference application was therefore within time and the limitation objection failed. On double taxation relief under section 49A, the Court held that relief turns on whether the same part of the total income was taxed both in India and under the State law, not on whether the income fell under the same head in both systems. The assessee was entitled to relief for the State income included in its Indian total income. Case-Laws Income Tax Fri, 15 Jan 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185034