https://www.taxtmi.com/caselaws?id=377651 The ITAT allowed the appeal of the assessee, directing the AO to permit the tax credit for state taxes paid in the USA, in addition to federal taxes, under section 91 of the Income-tax Act. The decision emphasized aligning treaty provisions with domestic laws to prevent disadvantages to taxpayers and highlighted the importance of harmonious interpretations to ensure taxpayers' entitlement to available benefits. en-us Wed, 20 Mar 2019 00:00:00 +0530 Tue, 02 Apr 2019 07:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377651 The ITAT allowed the appeal of the assessee, directing the AO to permit the tax credit for state taxes paid in the USA, in addition to federal taxes, under section 91 of the Income-tax Act. The decision emphasized aligning treaty provisions with domestic laws to prevent disadvantages to taxpayers and highlighted the importance of harmonious interpretations to ensure taxpayers' entitlement to available benefits. Case-Laws Income Tax Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377651