https://www.taxtmi.com/caselaws?id=29225 Under the double taxation agreement with Pakistan, abatement had to be computed strictly on the basis of the foreign assessment certificate and the Pakistan assessment, with the Income-tax Officer limited to adjusting the uncollected demand accordingly. The computation could not be widened to include double income-tax relief already granted on U.K. income, whether as to income amount or relief rate. The Commissioner's revisional direction requiring a comprehensive recomputation was therefore based on an erroneous approach and was set aside, with the substantive issue decided in favour of the assessee and against the Revenue. en-us Fri, 03 Aug 1979 00:00:00 +0530 Thu, 11 Mar 2010 15:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29225 Under the double taxation agreement with Pakistan, abatement had to be computed strictly on the basis of the foreign assessment certificate and the Pakistan assessment, with the Income-tax Officer limited to adjusting the uncollected demand accordingly. The computation could not be widened to include double income-tax relief already granted on U.K. income, whether as to income amount or relief rate. The Commissioner's revisional direction requiring a comprehensive recomputation was therefore based on an erroneous approach and was set aside, with the substantive issue decided in favour of the assessee and against the Revenue. Case-Laws Income Tax Fri, 03 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29225