Disallowance of State taxes paid overseas - relief under section ...

Case Laws Income Tax

November 9, 2019

Disallowance of State taxes paid overseas - relief under section 90 - Pertinently, unlike section 91 read with Explanation–(iv), section 90 does not provide for inclusion of tax levied by any State/ local authority of that country within the expression ‘income tax’.

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Disallowance of State taxes paid overseas - relief under section ...

Case Laws Income Tax

November 9, 2019

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