https://www.taxtmi.com/caselaws?id=29487 The High Court of Calcutta, comprising Justice Sabyasachi Mukherjee and Justice Sudhindra Mohan Guha, ruled in favor of the assessee on both issues. The court held that foreign dividends were not includible in the total income under the Income-tax Act, 1961, citing relevant provisions and legal precedents. Additionally, the court confirmed the availability of relief under section 91 of the Income-tax Act, 1961 to the assessee, aligning with the interpretation of relevant provisions and past judgments. en-us Thu, 24 Jul 1980 00:00:00 +0530 Sat, 13 Mar 2010 12:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29487 The High Court of Calcutta, comprising Justice Sabyasachi Mukherjee and Justice Sudhindra Mohan Guha, ruled in favor of the assessee on both issues. The court held that foreign dividends were not includible in the total income under the Income-tax Act, 1961, citing relevant provisions and legal precedents. Additionally, the court confirmed the availability of relief under section 91 of the Income-tax Act, 1961 to the assessee, aligning with the interpretation of relevant provisions and past judgments. Case-Laws Income Tax Thu, 24 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29487