income which accrued or arose to him during that previous year in Pakistan he has paid in that country, by deduction or otherwise, tax payable ... payable by him- (a) of the amount of the tax paid in Pakistan under any law aforesaid on such income which is liable
Income Tax Act, 1961
228. Recovery of Indian tax in Pakistan and Pakistan tax in India.
- [Omitted by the Direct Tax Laws (Amendment
Externment Order-Indian citizen going to Pakistan for a
short Period and coming back with Pakistan passport and
Indian visa, if becomes a foreigner-Conviction ... beginning of 1955 lie went to Pakistan from
where he returned on January 20, 1955, on a passport granted
by the Pakistan Government which
30th April, 1950. On devaluation there was a prohibition by the Pakistan authorities on remitting monies from Pakistan to India. The company succeeded in obtaining ... earnings after May, 1950, The balance of Rs. 7,33,794, in Pakistan rupees, standing to the company's account as on 30th April
SC2349 (10)
ACT:
Evacuee Property-Two groups of Persons, transferring assets
to Pakistan during two different periods-Equal Protection of
laws -Declaration of evacuee Property ... ground that he had transferred a substantial
portion of his assets to Pakistan. The relevant portion of
s. 22(b) runs thus
liabilities-
contract by Governor General in Council, if for purpose of
Pakistan-Test-Ownership, if a relevant consideration-Indian
Independence (Rights, Property and Liabilities) Order ... cousequence the North Western
Railway was divided into two sections the Pakistan section
retained the original name and the Indian section was called
the Eastern
Indian parents who were domiciled in the country. He left India for Pakistan in March, 1950 after the Constitution had come into force. Thereafter ... dated 3-1-1957 issued by the Indian High Commissioner in Pakistan at Karachi. The visa was valid up till the 25th April
before it became, in the year 1947, part of the Dominion of Pakistan, on the partition of India. Even after such partition, the currencies ... Dominions on India and Pakistan were at par until there was a deflation of the Indian rupees on September 18, 1949. Pakistan not having devalued
India, having been born in India, that he had not migrated to Pakistan before 26-1-1950, that the word 'Migration' means making ... abode", that the respondent had no intention of settling down in Pakistan and therefore, that he had not migrated to Pakistan and that
aforesaid Yusuf. It is his case that he was lured away to Pakistan in 1953 by one Rasul Ibrahim. If that were to be true ... would mean that he left this country and went to Pakistan when he was about 15 years of age. According
