Unilateral double taxation relief denied where partner seeks credit for firm's foreign tax payments abroad. Unilateral relief under section 91 requires that the assessee be resident in India, that the income have accrued or arisen outside India and been taxed both in India and in the foreign country without a double taxation agreement, and that the assessee have paid income tax in the foreign country. Because a firm and its partners are separate taxable entities, a partner cannot claim relief for the partner's share of income tax paid by the firm abroad on income of the firm.
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Provisions expressly mentioned in the judgment/order text.
Unilateral double taxation relief denied where partner seeks credit for firm's foreign tax payments abroad.
Unilateral relief under section 91 requires that the assessee be resident in India, that the income have accrued or arisen outside India and been taxed both in India and in the foreign country without a double taxation agreement, and that the assessee have paid income tax in the foreign country. Because a firm and its partners are separate taxable entities, a partner cannot claim relief for the partner's share of income tax paid by the firm abroad on income of the firm.
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