1972 (3) TMI 7

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....nal under section 66(1) of the Income-tax Act is this: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to double tax relief of Rs. 19, 654 under the Agreement for Relief from or Avoidance of Double Taxation between India and Ceylon for the assessment year 1955-56 ?". The assessee, though a resident in India, had ce....

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....Commissioner agreed with the Income-tax Officer. When the matter came up before the Tribunal, it held that, on a proper interpretation of the Agreement, the assessee will be entitled to claim abatement at the lesser of the tax levied. The revenue seeks to challenge the view taken by the Tribunal by this reference. From the facts noticed above, it will be seen that the reference involves interpr....