https://www.taxtmi.com/caselaws?id=23164 Foreign tax relief under section 91(1) is confined to the tax attributable to the income assessable in India and does not extend to the entire tax deducted abroad on gross foreign salary. Standard deduction under section 16(1) is computed on the aggregate salary received from all employers, because the retrospective Explanation 1 bars separate deductions from each employer and caps the allowance at the prescribed limit. en-us Mon, 29 Aug 1988 00:00:00 +0530 Thu, 17 Dec 2009 11:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23164 Foreign tax relief under section 91(1) is confined to the tax attributable to the income assessable in India and does not extend to the entire tax deducted abroad on gross foreign salary. Standard deduction under section 16(1) is computed on the aggregate salary received from all employers, because the retrospective Explanation 1 bars separate deductions from each employer and caps the allowance at the prescribed limit. Case-Laws Income Tax Mon, 29 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23164