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<h1>Foreign State Taxes Not Deductible for Indian Businesses</h1> <h3>Tata Sons Ltd. Versus Commissioner of IncomeTax Range2.</h3> The Bombay HC held that State taxes paid by the assessee in jurisdictions other than India are not deductible as a business expenditure. - Tata Sons Ltd. ... - The Bombay High Court admitted the case for consideration on the substantial question of law regarding the deductibility of State taxes paid by the assessee in jurisdictions other than India as a business expenditure.