https://www.taxtmi.com/caselaws?id=59728 Foreign tax deducted in the United Kingdom and the United States on income already offered to tax in India was held to be creditable under section 90 and the applicable double taxation avoidance agreements, because the treaty provisions allowed relief where the same income was taxable in both jurisdictions, subject to the prescribed limits. The Tribunal also treated the claim as suitable for rectification under section 154, as the foreign tax related to income included in the Indian return and no substantive controversy remained outside the record. en-us Fri, 21 Nov 2008 00:00:00 +0530 Thu, 07 Dec 2023 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59728 Foreign tax deducted in the United Kingdom and the United States on income already offered to tax in India was held to be creditable under section 90 and the applicable double taxation avoidance agreements, because the treaty provisions allowed relief where the same income was taxable in both jurisdictions, subject to the prescribed limits. The Tribunal also treated the claim as suitable for rectification under section 154, as the foreign tax related to income included in the Indian return and no substantive controversy remained outside the record. Case-Laws Income Tax Fri, 21 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59728