https://www.taxtmi.com/caselaws?id=411331 Foreign tax credit under section 90 was available for tax paid in Tanzania, but the credit was confined to the lower of the foreign tax actually paid and the Indian tax attributable to the same doubly taxed income under Article 23 of the India-Tanzania DTAA. The Tribunal treated the treaty relief mechanism as pari materia with earlier double taxation relief provisions and allowed the claim only to that extent. The section 80G deduction claim, however, had not been examined by the first appellate authority and was restored for verification, with the assessee given an opportunity to file supporting evidence. en-us Tue, 17 Aug 2021 00:00:00 +0530 Wed, 18 Aug 2021 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411331 Foreign tax credit under section 90 was available for tax paid in Tanzania, but the credit was confined to the lower of the foreign tax actually paid and the Indian tax attributable to the same doubly taxed income under Article 23 of the India-Tanzania DTAA. The Tribunal treated the treaty relief mechanism as pari materia with earlier double taxation relief provisions and allowed the claim only to that extent. The section 80G deduction claim, however, had not been examined by the first appellate authority and was restored for verification, with the assessee given an opportunity to file supporting evidence. Case-Laws Income Tax Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411331