C.A.P. ANDIAPPAN versus C.I.T. MADRAS & ANR

C.A.P. ANDIAPPAN versus C.I.T. MADRAS & ANR

Appellant was liable to be taxed in India under Indian law; from the computed tax, the actual tax levied in Ceylon must be deducted, not the tax leviable on a non-resident; abatement is as per actual tax paid in Ceylon.

Parties
Appellant: C.A.P. Andjappan; Respondent: C.I.T. Madras & Anr
Jurisdiction
India
Judgment Date
09 August 1971
Procedural Posture
Civil Appeal / Appeal From Madras High Court Judgment in Writ Petitions; Supreme Court Decision
Outcome
Appeals dismissed.
Legal Topics
Double Taxation, Tax Abatement, International Tax Agreements, Assessment of Non Resident Income
Tax Law Double Taxation Tax Abatement International Tax Agreements Assessment of Non Resident Income

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Parties

C.A.P. Andjappan

Appellant

C.I.T. Madras & Anr

Respondent

Procedural Posture

Civil Appeal / Appeal From Madras High Court Judgment in Writ Petitions; Supreme Court Decision

Legal Issues

  1. 1 Whether the appellant was not liable to be taxed at all in India.
  2. 2 If liable to tax in India, what should have been the proper abatement given to him.

Ratio Decidendi

Appellant was liable to be taxed in India under Indian law; from the computed tax, the actual tax levied in Ceylon must be deducted, not the tax leviable on a non-resident; abatement is as per actual tax paid in Ceylon.

Court Disposition

Appeals dismissed.

Orders

  • No costs.