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          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.

          <h1>Foreign tax credit inclusion extends to income-tax paid abroad by deduction, altering withholding scope under the Act.</h1> Amendment inserts language into section 198 to treat income-tax paid outside India, by way of deduction, in respect of which an assessee is allowed a credit against the tax payable under this Act, as within the scope of the Chapter, effective from the first day of April, 2025.

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