https://www.taxtmi.com/caselaws?id=22923 Entitlement to double-taxation relief, refund and interest did not depend exclusively on producing a foreign tax assessment certificate. Although a certificate from the Pakistani tax authorities would ordinarily be the best evidence of assessment and tax payment, its unavailability did not create an absolute bar. The taxpayer could establish the foreign assessment and tax paid through reliable collateral material, including assessment orders, demand notices and related records, subject to the taxing authority's satisfaction. Refund and interest could therefore not be denied solely because the foreign assessment certificate was unavailable. en-us Tue, 29 Nov 1988 00:00:00 +0530 Tue, 15 Dec 2009 13:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22923 Entitlement to double-taxation relief, refund and interest did not depend exclusively on producing a foreign tax assessment certificate. Although a certificate from the Pakistani tax authorities would ordinarily be the best evidence of assessment and tax payment, its unavailability did not create an absolute bar. The taxpayer could establish the foreign assessment and tax paid through reliable collateral material, including assessment orders, demand notices and related records, subject to the taxing authority's satisfaction. Refund and interest could therefore not be denied solely because the foreign assessment certificate was unavailable. Case-Laws Income Tax Tue, 29 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22923