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2006 (1) TMI 88 - HC - Income TaxDouble taxation relief - "Whether Tribunal is right in law in holding that the assessee is entitled for relief under section 91 of the Income-tax Act, 1961 without taking into account the weighted deduction allowed under section 35B of the Income-tax Act, in respect of the Iranian income?" - double taxation relief has to be worked out on the Iranian income earned abroad - In the present case, that part of the income, viz., Iranian income, was actually included in the assessee's total income. Hence there was a "doubly taxed" income. When the income is doubly taxed, the assessee is entitled to the unilateral relief under section 91 of the Income-tax Act - In such circumstance, the above question referred to us is answered in favour of the assessee and against the Revenue
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