https://www.taxtmi.com/caselaws?id=5214 Under the India-Pakistan double taxation agreement, abatement had to be computed source-wise on the income covered by the Schedule, not on an overall net figure. Agricultural income and loss in Pakistan fell outside the agreement's abatement scope, so that loss could not be set off against Pakistan business income for relief purposes. The Indian relief provision dealing separately with agricultural income taxed in Pakistan did not apply where no Pakistani tax on that income was shown. Relief was therefore available on the Pakistan business income alone, without deduction of the agricultural loss. en-us Thu, 13 Sep 1979 00:00:00 +0530 Fri, 21 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5214 Under the India-Pakistan double taxation agreement, abatement had to be computed source-wise on the income covered by the Schedule, not on an overall net figure. Agricultural income and loss in Pakistan fell outside the agreement's abatement scope, so that loss could not be set off against Pakistan business income for relief purposes. The Indian relief provision dealing separately with agricultural income taxed in Pakistan did not apply where no Pakistani tax on that income was shown. Relief was therefore available on the Pakistan business income alone, without deduction of the agricultural loss. Case-Laws Income Tax Thu, 13 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5214