https://www.taxtmi.com/caselaws?id=14148 An agreement for avoidance of double taxation does not displace domestic taxing law; income is first assessed under the applicable Indian law, and abatement or relief applies only afterward according to the agreement and its Schedule. In this context, the decisive question was not merely whether capital gains from assets in Pakistan were taxable in India in the abstract, but whether they had been taxed in Pakistan in the manner relevant under the agreement. The Tribunal's view that Pakistan taxation was immaterial was found untenable, and the capital-gains computation was required to be re-examined on that basis. en-us Tue, 12 Dec 2000 00:00:00 +0530 Tue, 14 Jul 2009 10:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14148 An agreement for avoidance of double taxation does not displace domestic taxing law; income is first assessed under the applicable Indian law, and abatement or relief applies only afterward according to the agreement and its Schedule. In this context, the decisive question was not merely whether capital gains from assets in Pakistan were taxable in India in the abstract, but whether they had been taxed in Pakistan in the manner relevant under the agreement. The Tribunal's view that Pakistan taxation was immaterial was found untenable, and the capital-gains computation was required to be re-examined on that basis. Case-Laws Income Tax Tue, 12 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14148