https://www.taxtmi.com/caselaws?id=6297 A double taxation agreement that requires each country to assess income under its own laws does not create a general exemption from Indian tax; it only operates at the relief stage by permitting abatement for double taxation, so Indian taxation remained valid. For computing that abatement, the relevant deduction was the tax actually payable in Ceylon on the same income, not a hypothetical amount calculated on a non-resident basis; the relief was therefore confined to tax actually levied there. en-us Mon, 09 Aug 1971 00:00:00 +0530 Wed, 03 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6297 A double taxation agreement that requires each country to assess income under its own laws does not create a general exemption from Indian tax; it only operates at the relief stage by permitting abatement for double taxation, so Indian taxation remained valid. For computing that abatement, the relevant deduction was the tax actually payable in Ceylon on the same income, not a hypothetical amount calculated on a non-resident basis; the relief was therefore confined to tax actually levied there. Case-Laws Income Tax Mon, 09 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6297