https://www.taxtmi.com/caselaws?id=49354 The Supreme Court dismissed all appeals, upholding the High Court's decisions. It was held that the Pakistan portion of the dividend income is part of the assessee's total income. The assessee was not entitled to relief under the Indo-Pakistan Agreement without a certificate of assessment. Additionally, the other moiety of the dividend was not includible in the total income for the assessment year 1953-54. All parties were directed to bear their own costs. en-us Tue, 22 Sep 1964 00:00:00 +0530 Fri, 22 Aug 2014 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49354 The Supreme Court dismissed all appeals, upholding the High Court's decisions. It was held that the Pakistan portion of the dividend income is part of the assessee's total income. The assessee was not entitled to relief under the Indo-Pakistan Agreement without a certificate of assessment. Additionally, the other moiety of the dividend was not includible in the total income for the assessment year 1953-54. All parties were directed to bear their own costs. Case-Laws Income Tax Tue, 22 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49354