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Income Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Claim for refund of the taxes paid abroad, by the Indian tax ...

Case Laws     Income Tax

March 9, 2021

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

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