https://www.taxtmi.com/caselaws?id=55872 Assessee's claim for double taxation relief under section 91(1) was accepted for tax paid by a Nepal firm on income accruing outside India. The Tribunal relied on the continued application of Circular No. 6 of 1944 and treated the practical tax burden as falling on the partners, so the same income should not be taxed again in the partners' hands after taxation in the firm's hands. It also followed the same relief granted to the other partners on identical footing. Relief under section 91(1) was thus available and the Revenue's challenge failed. en-us Tue, 24 Jun 1980 00:00:00 +0530 Tue, 30 Nov 2010 14:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55872 Assessee's claim for double taxation relief under section 91(1) was accepted for tax paid by a Nepal firm on income accruing outside India. The Tribunal relied on the continued application of Circular No. 6 of 1944 and treated the practical tax burden as falling on the partners, so the same income should not be taxed again in the partners' hands after taxation in the firm's hands. It also followed the same relief granted to the other partners on identical footing. Relief under section 91(1) was thus available and the Revenue's challenge failed. Case-Laws Income Tax Tue, 24 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55872