Indian Tax Authorities Deny Refund and Foreign Tax Credit Claim; Section 91 Relief Not Applicable for Untaxed Foreign Income.

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....Claim for refund of the taxes paid abroad, by the Indian tax authorities - No part of the income earned abroad had actually suffered tax in India, relief under section 91 is not admissible in respect of the same. We, therefore, reject the foreign tax credit claim in respect of taxes paid in non-tax treaty partner jurisdictions as well. - AT....