Double taxation relief: tax credit and exemption with progression prevent taxation of the same income across jurisdictions. Elimination of double taxation between India and Poland uses a reciprocal tax credit system whereby each State allows a deduction for tax paid in the other State limited to the portion of domestic tax attributable to the income taxable abroad; each State may also exempt such income yet take exempted income into account when calculating tax on the remaining income.
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.
Double taxation relief: tax credit and exemption with progression prevent taxation of the same income across jurisdictions.
Elimination of double taxation between India and Poland uses a reciprocal tax credit system whereby each State allows a deduction for tax paid in the other State limited to the portion of domestic tax attributable to the income taxable abroad; each State may also exempt such income yet take exempted income into account when calculating tax on the remaining income.
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