1980 (6) TMI 42

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....e hold that the assessee was entitled to double taxation relief under s. 91(1) of the IT Act, 1961 in respect of his proportionate share of income-tax paid by the firm in Nepal on its income which accrued or arose during the previous year in Nepal. 2. The assessee produced before the AAC evidence to show that the relief was granted to the other partners of the firm under s. 91 of the IT Act. Re....

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....ities under the IT Act, a partner would not be entitled to relief under s. 91 of the IT Act in respect of his proportionate share of the income-tax paid by the firm in the foreign country on the income accruing or arising to the firm outside India. 5. It does not arise for our consideration whether the position in law is as stated in this instruction in view of the fact that Circular No. 6 of 1....