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

Section 90 Excludes State Taxes from 'Income Tax' Definition for Relief, Unlike Section 91's Clarification.

November 9, 2019

Case Laws Income Tax AT

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 ...

Section 90 Excludes State Taxes from 'Income Tax' Definition for Relief, Unlike Section 91's Clarification.

November 9, 2019

Case Laws Income Tax AT

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