1980 (6) TMI 42

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..... ed 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. Reliance was placed on the Circular of .....

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..... d 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 1974 continued to remain in the asst. yr .....

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..... n the profits of the registered firms are exempted the assessee for the purpose of paying the tax is not the registered firm but each partner of that firm. 8. In our view, there is considerable force in the submission made on behalf of the assessee, the benefit envisaged by the circular was rightly given to the other partners with whom the assessee was also a partner. 9. In the result, the app .....

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