https://www.taxtmi.com/caselaws?id=28460 The double taxation relief under the Income-tax (Double Taxation Relief) (United Kingdom) Rules, 1948, was to be computed on the part of income that had been taxed both in India and the United Kingdom. The phrase "any part of his income" was given its plain meaning, so relief was not reduced merely because part of the same income had also received abatement on account of taxation in Pakistan. The relevant Indian income of Rs. 18,06,813 had been subjected to tax in both India and the United Kingdom, and relief had to be calculated on that amount. en-us Fri, 25 Jun 1982 00:00:00 +0530 Mon, 22 Feb 2010 17:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28460 The double taxation relief under the Income-tax (Double Taxation Relief) (United Kingdom) Rules, 1948, was to be computed on the part of income that had been taxed both in India and the United Kingdom. The phrase "any part of his income" was given its plain meaning, so relief was not reduced merely because part of the same income had also received abatement on account of taxation in Pakistan. The relevant Indian income of Rs. 18,06,813 had been subjected to tax in both India and the United Kingdom, and relief had to be calculated on that amount. Case-Laws Income Tax Fri, 25 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28460