AO Must Allow Deductions for Foreign Taxes Paid Without Tax Credit, Following Reliance Infrastructure Case Ruling.

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....Claim for deduction in respect of taxes paid abroad - AO directed to allow the deductions in respect of taxes paid by the assessee abroad, in respect of which no foreign tax credit is granted to the assessee, in the light of the decision of Hon’ble jurisdictional High Court in the case of Reliance Infrastructure decision (supra), and examine the matter be afresh in this light. - AT....