TMI Blog1988 (8) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Income-tax Act, 1961 ("the Act"), at the instance of the Revenue to answer the following questions of law, namely: " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee was entitled to deduct the full amount of tax deducted at source by the Iranian Government on his foreign salary earned in Iran from the tax payab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the assessee in the same manner. The above quoted question No. 2 has to be answered on the basis of Explanation 1 inserted in clause (i) of section 16 of the Act, by the Taxation Laws (Amendment) Act, 1984, retrospectively with effect from April 1, 1975 which is as under : "Explanation 1. -For the removal of doubts, it is hereby declared that where, in the case of an assessee, salary is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently, the reference is answered in favour of the Revenue and against the assessee as under: Question No. 1. -The Tribunal was not justified in holding that the assessee is entitled to relief under section 91(1) of the Act of the full amount of tax paid on the total foreign income in the foreign country ; and that the assessee is entitled to the relief under section 91(1) only of the amount of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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