Double taxation relief: tax credit and exemption with progression secure relief for residents under the treaty. Reciprocal relief under the India-Slovenia Convention permits residents to claim a deduction from domestic tax equal to tax paid in the other Contracting State for income taxable there, limited to the portion of domestic tax attributable to that income; income exempt under the Convention may be taken into account when computing tax on the remaining income (exemption with progression).
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 secure relief for residents under the treaty.
Reciprocal relief under the India-Slovenia Convention permits residents to claim a deduction from domestic tax equal to tax paid in the other Contracting State for income taxable there, limited to the portion of domestic tax attributable to that income; income exempt under the Convention may be taken into account when computing tax on the remaining income (exemption with progression).
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