https://www.taxtmi.com/caselaws?id=60294 The assessee's appeal for the assessment year 1982-83 was allowed, directing the ITO to grant double taxation relief under Section 90. The departmental appeal for the assessment year 1983-84 was dismissed, upholding the CIT (Appeals) decision to allow the relief under Section 90. The judgment emphasizes the duty of the ITO to grant appropriate reliefs based on available facts, even if not explicitly claimed during assessment proceedings. en-us Fri, 09 Dec 1988 00:00:00 +0530 Tue, 04 Jan 2011 15:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60294 The assessee's appeal for the assessment year 1982-83 was allowed, directing the ITO to grant double taxation relief under Section 90. The departmental appeal for the assessment year 1983-84 was dismissed, upholding the CIT (Appeals) decision to allow the relief under Section 90. The judgment emphasizes the duty of the ITO to grant appropriate reliefs based on available facts, even if not explicitly claimed during assessment proceedings. Case-Laws Income Tax Fri, 09 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60294