Double taxation, The expression 'double taxation' is often used in different senses, namely, in its strict legal sense of direct double taxation and in its popular sense of indirect double taxation. Double taxation in the strict legal sense means taxing the same property or subject matter twice, for the same purpose, for the same period and in the same territory. To constitute double taxation, the two or more taxes must have been (1) levied on the same property or subject matter, (2) by the same government or authority, (3) during the same taxing period, and (4) for the same purpose, Sri Krishna Das v. Town Area Committee, (1990) 3 SCC 645: AIR 1991 SC 2096. (Income-tax Act, 1961, s. 4)
See also C.I.T. v. P.V.A.L. Kulandagan Chattiar, (2004) 6 SCC 235.
Double taxation, is that to constitute double taxation, objectionable or prohibited, the two or more taxes must be (1) Imposed on the same property, (2) by the same State or Government, (3) during the same taxing period, and (4) for the same purpose, CIT v. P.V.A.L. Kulandagan Chettiar, (2004) 6 SCC 235.