https://www.taxtmi.com/caselaws?id=58440 The Tribunal allowed the appeals, ruling in favor of the assessee, and set aside the Commissioner of Income Tax's orders under section 263, restoring the Income Tax Officer's orders granting Double Income-Tax Relief for income taxed in both India and Nepal. The Tribunal emphasized the principle that relief should be granted if the same income has been taxed in two places, once in the hands of a firm and then in the hands of a partner, and held that the assessee was entitled to such relief. en-us Tue, 08 Sep 1981 00:00:00 +0530 Mon, 20 Dec 2010 10:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58440 The Tribunal allowed the appeals, ruling in favor of the assessee, and set aside the Commissioner of Income Tax's orders under section 263, restoring the Income Tax Officer's orders granting Double Income-Tax Relief for income taxed in both India and Nepal. The Tribunal emphasized the principle that relief should be granted if the same income has been taxed in two places, once in the hands of a firm and then in the hands of a partner, and held that the assessee was entitled to such relief. Case-Laws Income Tax Tue, 08 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58440