Elimination of double taxation: reciprocal foreign tax credit rules permit deduction for tax paid abroad, subject to attributable income limits. Portugal allows a deduction from Portuguese tax for income-tax paid in India on income taxable in India under the Convention, limited to the portion of Portuguese tax attributable to that income; India provides reciprocal relief by allowing a deduction from Indian tax for tax paid in Portugal on income taxable in Portugal under the Convention, similarly limited to the part of Indian tax attributable to that 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.
Elimination of double taxation: reciprocal foreign tax credit rules permit deduction for tax paid abroad, subject to attributable income limits.
Portugal allows a deduction from Portuguese tax for income-tax paid in India on income taxable in India under the Convention, limited to the portion of Portuguese tax attributable to that income; India provides reciprocal relief by allowing a deduction from Indian tax for tax paid in Portugal on income taxable in Portugal under the Convention, similarly limited to the part of Indian tax attributable to that income.
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