https://www.taxtmi.com/caselaws?id=22923 Under the double taxation arrangement, entitlement to refund and interest under section 214 did not depend exclusively on producing a certificate of assessment from the Pakistani tax authorities. The article explains that the certificate was ordinarily the best evidence of foreign assessment and tax paid, but the provision did not make it the sole statutory mode of proof. Where the certificate could not be obtained, the assessee could establish the foreign assessment and payment through satisfactory collateral evidence, including assessment orders, demand notices and related records. On that basis, refund and interest could not be denied merely because the 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 Under the double taxation arrangement, entitlement to refund and interest under section 214 did not depend exclusively on producing a certificate of assessment from the Pakistani tax authorities. The article explains that the certificate was ordinarily the best evidence of foreign assessment and tax paid, but the provision did not make it the sole statutory mode of proof. Where the certificate could not be obtained, the assessee could establish the foreign assessment and payment through satisfactory collateral evidence, including assessment orders, demand notices and related records. On that basis, refund and interest could not be denied merely because the certificate was unavailable. Case-Laws Income Tax Tue, 29 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22923