https://www.taxtmi.com/caselaws?id=63840 Treaty-based foreign tax credit under section 90 is available only for taxes within the treaty's scope and only to the extent the same income is actually taxed in India. Credit for US tax was confined to federal income-tax and did not extend to US state income-tax. Where part of the foreign salary had already been relieved in India under section 80RRA, only the balance that remained doubly taxed qualified for credit, and the credit could not exceed the Indian tax attributable to that doubly taxed portion. The computation restricting relief to the balance of income taxed in both countries was upheld. en-us Tue, 30 Sep 2008 00:00:00 +0530 Thu, 19 Jul 2012 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63840 Treaty-based foreign tax credit under section 90 is available only for taxes within the treaty's scope and only to the extent the same income is actually taxed in India. Credit for US tax was confined to federal income-tax and did not extend to US state income-tax. Where part of the foreign salary had already been relieved in India under section 80RRA, only the balance that remained doubly taxed qualified for credit, and the credit could not exceed the Indian tax attributable to that doubly taxed portion. The computation restricting relief to the balance of income taxed in both countries was upheld. Case-Laws Income Tax Tue, 30 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63840