https://www.taxtmi.com/caselaws?id=192130 Relief from United Kingdom income tax under Section 27(1) of the Finance Act 1920 applied only where Dominion income tax had been paid in respect of the same part of the income charged in the United Kingdom. The provision required identification of both the source and the amount of that part of the income, so relief operated only pro tanto against actual double taxation. Amounts assessed in the United Kingdom but not taxed in the Dominion fell outside the relief. The wider claim for relief therefore failed, and the statutory benefit was limited to the overlapping tax burden only. en-us Tue, 12 Jun 1934 00:00:00 +0530 Mon, 15 May 2017 18:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192130 Relief from United Kingdom income tax under Section 27(1) of the Finance Act 1920 applied only where Dominion income tax had been paid in respect of the same part of the income charged in the United Kingdom. The provision required identification of both the source and the amount of that part of the income, so relief operated only pro tanto against actual double taxation. Amounts assessed in the United Kingdom but not taxed in the Dominion fell outside the relief. The wider claim for relief therefore failed, and the statutory benefit was limited to the overlapping tax burden only. Case-Laws Income Tax Tue, 12 Jun 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192130