Delay in obtaining the finality certificate from the Ceylon income-tax authorities.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onclusion of a double taxation avoidance agreement between the two countries. The relevant portion runs as below:- "....the assessment orders of Ceylon should ordinarily be accepted subject to such adjustments as may be called for on account of difference in the provisions of the Indian Income-tax Act and the Ceylon Income-tax Law". Relying on the above instructions, double Income-tax relief und....