COMMISSIONER OF INCOME TAX Vs. BURMA OIL COMPANY LTD

JUDGEMENT

(1.) : This is a reference under s. 66(1) of the Indian IT Act as amended by s. 92 of the Amending Act VII of 1939.

(2.) THE question raised in this reference falls to be decided on the interpretation of sub-cl. (a) of cl. 1 of Part II of the India and Burma (Income-tax Relief) Order, 1936.

(3.) SUBSEQUENTLY, the assessee has claimed relief under sub-cl. (a) of cl. 1 of Part II of the 1936 Order in respect of double income-tax on the difference between business income as assessed in Burma and in India, i.e., Rs. 2,45,18,918 less Rs. 2,37,81,974, i.e., on Rs. 7,36,944.