Law:

Section:

Section 49A of the indian income-tax act, 1922 [corresponding to section 90 of the income-tax ACT, 1961] read with rule 3 of the income-tax double taxation relief (united kingdom) rules, 1948-double taxation relief-Out of assessee's indian income assessed in both india and uk, one portion related to income which was assessed also in pakistan and on which assessee had already got abatement in taxes in india-whether under the income-tax (double taxation relief) (united kingdom) rules, 1948, assessee was entitled to relief in respect of the entire indian income assessed both in india and uk without excluding the pakistan income on which relief had already been granted to assessee-Held, on facts, yes Facts The assessee was a company incorporated in the UK and deriving income from business in threads in India, Pakistan, and the UK. For the assessment year 1948-49, the relevant accounting period being the year ended 31-12-1947, the assessee's total income in India was determined at Rs. 18,76,536 which included Rs. 2,82,979 assessed in Pakistan also. The total Indian income of the assessee assessed in the UK was Rs. 18,06,813 and the total income of the assessee assessed in the UK was Rs. 18,66,720. The assessee claimed relief under rule 3 of the Income-tax (Double Taxation Relief) (United Kingdom) Rules, 1948, in respect of Rs. 18,06,813 being its income assessed both in India and UK. The ITO allowed relief only in respect of the Indian income as reduced by Rs. 2,82,979 the latter being the amount assessed to tax in Pakistan on which the assessee had already got abatement in tax in India. On appeal, the AAC directed the ITO to allow relief on the entire Indian income assessed in the UK. The Tribunal upheld this decision. On reference : Held The short question arising in this case was as to what interpretation could be given to the expression 'any part of his income' in rule 3 of the Income-tax (Double Taxation Relief) (United Kingdom) Rules. There was no dispute that the Indian income of Rs. 18.06,813 was assessed also to tax in the UK and in view of the plain language of rule 3, it did constitute a part of the assessee's income which was assessed to tax both in…

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