https://www.taxtmi.com/caselaws?id=9321 Under the India-Ceylon double taxation agreement, each country may assess the same income under its own domestic law, and the Schedule operates only to compute relief. The abatement mechanism is confined to the lower tax attributable to the common income in the other country; it does not exclude the foreign income from Indian assessment or allow credit for the full Indian tax on that income. The text and scheme of Article III therefore support only limited relief by reference to the lower foreign tax payable on the same income. en-us Thu, 01 Mar 1973 00:00:00 +0530 Mon, 22 Jun 2009 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9321 Under the India-Ceylon double taxation agreement, each country may assess the same income under its own domestic law, and the Schedule operates only to compute relief. The abatement mechanism is confined to the lower tax attributable to the common income in the other country; it does not exclude the foreign income from Indian assessment or allow credit for the full Indian tax on that income. The text and scheme of Article III therefore support only limited relief by reference to the lower foreign tax payable on the same income. Case-Laws Income Tax Thu, 01 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9321