1968 (3) TMI 22

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....ardens in that foreign territory. The point in the reference turns on the proper application of section 49D of the Income-tax Act to the facts in each of the years. Three questions have been formulated for the first year and two common questions for the next two years. The first question as to the jurisdiction of the Commissioner to revise an order of refund made by the Income-tax Officer on his view of section 49D is not pressed by the assessee and it is, therefore, answered against him. The two other questions in that year are : " (2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in its view that the order of refund under section 48 read with section 46D is independent and distinct from the assessmen....

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....s on this process of reasoning he arrived at the figure of Rs. 1,53,674 for computing the double tax relief. In our opinion, the conclusion arrived at by the Commissioner of Income-tax is correct. But we are not prepared to go by the mode of the Commissioner to arrive at that result. The crux of double tax relief under section 49D is to be found in the identity of the income from Indian and foreign sources which has suffered tax at both ends and numercial and comparative equivalence of the identical income subjected to Indian as well as foreign income-tax. The only and primary question for this purpose is to examine whether any part of the income charged to Indian income-tax has also been charged to tax under a foreign jurisdiction. Any ....