https://www.taxtmi.com/caselaws?id=19985 Relief under section 91(1) was confined to the foreign tax attributable to the portion of foreign income actually included in the assessee's total income in India. The Court applied earlier authority and held that double taxation relief does not extend to the entire tax deducted at source abroad, but only to the proportion relatable to income chargeable in India after applying section 80RRA. The reference was therefore answered against the assessee and in favour of the Revenue. en-us Thu, 28 Oct 1993 00:00:00 +0530 Wed, 11 Nov 2009 10:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19985 Relief under section 91(1) was confined to the foreign tax attributable to the portion of foreign income actually included in the assessee's total income in India. The Court applied earlier authority and held that double taxation relief does not extend to the entire tax deducted at source abroad, but only to the proportion relatable to income chargeable in India after applying section 80RRA. The reference was therefore answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19985