https://www.taxtmi.com/caselaws?id=276669 Advance tax paid at Lahore under section 18A of the Indian Income-tax Act had to be credited in the regular Indian assessment for the same year because section 18A(11) treats such payment as tax paid for the relevant income period. Later adjustment of the amount by Pakistan tax authorities against a separate demand did not affect the statutory duty of the Indian authorities to allow credit on regular assessment. As the advance tax exceeded the tax finally found due, the assessee was entitled to refund of the excess. en-us Tue, 13 Nov 1962 00:00:00 +0530 Thu, 15 Nov 2018 15:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276669 Advance tax paid at Lahore under section 18A of the Indian Income-tax Act had to be credited in the regular Indian assessment for the same year because section 18A(11) treats such payment as tax paid for the relevant income period. Later adjustment of the amount by Pakistan tax authorities against a separate demand did not affect the statutory duty of the Indian authorities to allow credit on regular assessment. As the advance tax exceeded the tax finally found due, the assessee was entitled to refund of the excess. Case-Laws Income Tax Tue, 13 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276669