https://www.taxtmi.com/caselaws?id=22184 Section 91(1) of the Income-tax Act must be read harmoniously with section 80RRA when determining relief for foreign tax paid on foreign income. Where the statutory scheme limits the relevant foreign income to 50% for exemption purposes, credit cannot be claimed for the entire foreign tax deducted by the foreign government on the total income. The foreign tax relief is therefore restricted to the income actually brought within the Indian tax relief framework, and full credit is not allowable on the whole foreign income. en-us Wed, 11 Jul 1990 00:00:00 +0530 Mon, 07 Dec 2009 18:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22184 Section 91(1) of the Income-tax Act must be read harmoniously with section 80RRA when determining relief for foreign tax paid on foreign income. Where the statutory scheme limits the relevant foreign income to 50% for exemption purposes, credit cannot be claimed for the entire foreign tax deducted by the foreign government on the total income. The foreign tax relief is therefore restricted to the income actually brought within the Indian tax relief framework, and full credit is not allowable on the whole foreign income. Case-Laws Income Tax Wed, 11 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22184