https://www.taxtmi.com/caselaws?id=49233 Advance tax paid under section 18A was treated as creditable against the regular assessment, but after the Indian Independence Act the pre-existing income-tax law continued in both Dominions with necessary adaptations. That continuation meant the same advance tax could be adjusted only once: where the Pakistan authorities had already given credit against their demand, nothing remained available for a second credit in India. The earlier authority relied on by the assessee was distinguishable because no regular Pakistan assessment had been made there. The claim to double credit therefore failed. en-us Fri, 17 Dec 1965 00:00:00 +0530 Thu, 15 Nov 2018 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49233 Advance tax paid under section 18A was treated as creditable against the regular assessment, but after the Indian Independence Act the pre-existing income-tax law continued in both Dominions with necessary adaptations. That continuation meant the same advance tax could be adjusted only once: where the Pakistan authorities had already given credit against their demand, nothing remained available for a second credit in India. The earlier authority relied on by the assessee was distinguishable because no regular Pakistan assessment had been made there. The claim to double credit therefore failed. Case-Laws Income Tax Fri, 17 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49233