https://www.taxtmi.com/caselaws?id=19809 The High Court ruled against the assessee, denying full relief under section 91 of the Income-tax Act, 1961, for tax paid in Iran. The Court clarified that relief under section 91 is limited to tax paid on doubly taxed income at either the Indian or foreign country's lower rate, not the total income. Emphasizing the distinction from section 80RRA relief, the Court referenced precedent and legislative intent to support its decision, outlining specific criteria for claiming double taxation relief. en-us Thu, 27 Aug 1992 00:00:00 +0530 Mon, 09 Nov 2009 18:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19809 The High Court ruled against the assessee, denying full relief under section 91 of the Income-tax Act, 1961, for tax paid in Iran. The Court clarified that relief under section 91 is limited to tax paid on doubly taxed income at either the Indian or foreign country's lower rate, not the total income. Emphasizing the distinction from section 80RRA relief, the Court referenced precedent and legislative intent to support its decision, outlining specific criteria for claiming double taxation relief. Case-Laws Income Tax Thu, 27 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19809