Elimination of double taxation: treaty provides tax credit and exemption mechanisms to prevent dual taxation of cross-border income. India allows a deduction from Indian tax equal to tax paid in Estonia on income taxable in Estonia, limited to the portion of Indian tax attributable to that income; India may also consider treaty-exempt income when computing tax on remaining income. Estonia exempts income taxed in India but, for items taxable in India under specific treaty provisions, allows a deduction equal to tax paid in India limited to the portion of Estonian tax attributable to those items; Estonia may also consider exempt income when computing tax on the remainder.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Elimination of double taxation: treaty provides tax credit and exemption mechanisms to prevent dual taxation of cross-border income.
India allows a deduction from Indian tax equal to tax paid in Estonia on income taxable in Estonia, limited to the portion of Indian tax attributable to that income; India may also consider treaty-exempt income when computing tax on remaining income. Estonia exempts income taxed in India but, for items taxable in India under specific treaty provisions, allows a deduction equal to tax paid in India limited to the portion of Estonian tax attributable to those items; Estonia may also consider exempt income when computing tax on the remainder.
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