https://www.taxtmi.com/caselaws?id=9689 The court ruled in favor of the assessee, emphasizing that relief under section 91 of the Income-tax Act should be based on income earned abroad before adjustments under other sections, such as section 35B. The judgment highlighted the commercial sense of income for calculating double taxation relief and rejected the Revenue's argument to deduct the section 35B amount from Iranian income. The decision aligned with Supreme Court precedent and distinguished the Andhra Pradesh High Court judgment cited by the Revenue. en-us Tue, 03 Jan 2006 00:00:00 +0530 Mon, 29 Jun 2009 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9689 The court ruled in favor of the assessee, emphasizing that relief under section 91 of the Income-tax Act should be based on income earned abroad before adjustments under other sections, such as section 35B. The judgment highlighted the commercial sense of income for calculating double taxation relief and rejected the Revenue's argument to deduct the section 35B amount from Iranian income. The decision aligned with Supreme Court precedent and distinguished the Andhra Pradesh High Court judgment cited by the Revenue. Case-Laws Income Tax Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9689