Unilateral tax relief under section 91 applies to Indian residents for income from Aden after Aden's independence. The Aden Double Taxation Relief Rules, 1953 were operative by virtue of transitional domestic law but the agreement underpinning them ceased to bind the successor state after its independence; consequently, Indian residents must claim relief for income from Aden under the domestic unilateral relief provision, applicable from the first assessment year following Aden's independence.
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.
Unilateral tax relief under section 91 applies to Indian residents for income from Aden after Aden's independence.
The Aden Double Taxation Relief Rules, 1953 were operative by virtue of transitional domestic law but the agreement underpinning them ceased to bind the successor state after its independence; consequently, Indian residents must claim relief for income from Aden under the domestic unilateral relief provision, applicable from the first assessment year following Aden's independence.
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