https://www.taxtmi.com/caselaws?id=58294 Section 91 relief was confined to foreign income that was actually subjected to Indian tax after the section 80RRA deduction. The Tribunal read "such doubly taxed income" with the computation scheme under the Income-tax Act and held that a Chapter VI-A deduction reduces the tax base but does not change the character of the income included in total income. On the facts, it preferred authorities supporting the Revenue and concluded that credit could not extend to the entire foreign tax deducted at source, but only to the portion relatable to income taxed in India. en-us Wed, 31 May 1989 00:00:00 +0530 Sat, 18 Dec 2010 13:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58294 Section 91 relief was confined to foreign income that was actually subjected to Indian tax after the section 80RRA deduction. The Tribunal read "such doubly taxed income" with the computation scheme under the Income-tax Act and held that a Chapter VI-A deduction reduces the tax base but does not change the character of the income included in total income. On the facts, it preferred authorities supporting the Revenue and concluded that credit could not extend to the entire foreign tax deducted at source, but only to the portion relatable to income taxed in India. Case-Laws Income Tax Wed, 31 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58294