https://www.taxtmi.com/caselaws?id=25468 The High Court held that relief under section 91 of the Income-tax Act should only be granted on the income actually subjected to tax in India. As only a portion of the foreign income was taxed in India, the relief was limited to that amount. The Court rejected the assessee's claim for relief on the entire foreign income and upheld the Income-tax Officer's decision to restrict the relief to Rs. 32,235. The Appellate Assistant Commissioner and the Tribunal's decision in favor of the assessee was overturned, ruling in favor of the Revenue. en-us Tue, 28 Jul 1987 00:00:00 +0530 Thu, 28 Jan 2010 17:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25468 The High Court held that relief under section 91 of the Income-tax Act should only be granted on the income actually subjected to tax in India. As only a portion of the foreign income was taxed in India, the relief was limited to that amount. The Court rejected the assessee's claim for relief on the entire foreign income and upheld the Income-tax Officer's decision to restrict the relief to Rs. 32,235. The Appellate Assistant Commissioner and the Tribunal's decision in favor of the assessee was overturned, ruling in favor of the Revenue. Case-Laws Income Tax Tue, 28 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25468