https://www.taxtmi.com/caselaws?id=20484 The High Court held that the Income-tax Officer correctly rectified a mistake in granting relief under section 91 of the Income-tax Act, 1961, as the devaluation profit had not been taxed in Malaysia, leading to double taxation in India only on a reduced sum. The Court emphasized the importance of accurately applying double taxation relief provisions and rectifying errors to avoid double taxation and ensure fair income treatment. en-us Thu, 06 Aug 1992 00:00:00 +0530 Sat, 14 Nov 2009 12:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20484 The High Court held that the Income-tax Officer correctly rectified a mistake in granting relief under section 91 of the Income-tax Act, 1961, as the devaluation profit had not been taxed in Malaysia, leading to double taxation in India only on a reduced sum. The Court emphasized the importance of accurately applying double taxation relief provisions and rectifying errors to avoid double taxation and ensure fair income treatment. Case-Laws Income Tax Thu, 06 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20484