https://www.taxtmi.com/caselaws?id=35854 Advance tax paid under section 18A of the Indian Income-tax Act, 1922 could be credited against assessments in India even where the balance had been paid in Lahore before partition. The operative principle was that section 18(3) of the Indian Independence Act, 1947 altered the incidence of advance tax so that the unadjusted portion remained available for adjustment in India. A refund voucher from Pakistan was not treated as indispensable where payment and entitlement were otherwise proved, and a hyper-technical insistence on that document could not defeat statutory credit for the unadjusted advance tax. en-us Wed, 15 Oct 1980 00:00:00 +0530 Wed, 17 Mar 2010 12:04:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35854 Advance tax paid under section 18A of the Indian Income-tax Act, 1922 could be credited against assessments in India even where the balance had been paid in Lahore before partition. The operative principle was that section 18(3) of the Indian Independence Act, 1947 altered the incidence of advance tax so that the unadjusted portion remained available for adjustment in India. A refund voucher from Pakistan was not treated as indispensable where payment and entitlement were otherwise proved, and a hyper-technical insistence on that document could not defeat statutory credit for the unadjusted advance tax. Case-Laws Income Tax Wed, 15 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35854