https://www.taxtmi.com/caselaws?id=23409 The High Court of Rajasthan ruled on the interpretation of sections 80RRA and 91(1) of the Income-tax Act, 1961, regarding relief from double taxation on foreign income. The court held that relief under section 91(1) should only apply to the income doubly taxed in India after the deduction under section 80RRA. The assessee, a medical practitioner, was entitled to relief on the tax paid on 50% of the foreign income included for taxation in India, not the entire amount. The Tribunal's decision to grant relief on the full tax amount was overturned. en-us Mon, 29 Aug 1988 00:00:00 +0530 Sat, 19 Dec 2009 10:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23409 The High Court of Rajasthan ruled on the interpretation of sections 80RRA and 91(1) of the Income-tax Act, 1961, regarding relief from double taxation on foreign income. The court held that relief under section 91(1) should only apply to the income doubly taxed in India after the deduction under section 80RRA. The assessee, a medical practitioner, was entitled to relief on the tax paid on 50% of the foreign income included for taxation in India, not the entire amount. The Tribunal's decision to grant relief on the full tax amount was overturned. Case-Laws Income Tax Mon, 29 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23409