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(1964) 1 MLJ 426 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. S. Ramachandra Iyer, Chief Justice and Mr. Justice K. Srinivasan
Case Number(s) : T.C No. 72 of 1962 and W.P. Nos. 532 and 533 of 1959.
Judgement Date :
Tuesday 03rd of December 1963
| A. H. M. Allaudin | .....Appellant(s) | | Versus | | | The Commissioner of Income-tax, Madras | .....Respondent(s) |
Income-tax Act (XI of 1922), sections 49-A, 50 — Double tax relief — Whether allowable on provisional foreign tax — Particulars of refund claim filed in time — Belated application in prescribed Form — Rejection as time-barred — Validity — No provision in Act for application form — Rules prescribing form — Whether directory or mandatory.
Income-tax (Double Taxation Relief) (Ceylon) Rules, 1942 — Rule 4.
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