Foreign income-taxes not eligible for deduction u/s 37(1). Despite bar in DTAA, credit for State taxes to be given u/s 91 in addition to Federal taxes

INCOME TAX APPELLATE TRIBUNAL, MUMBAI D BENCH, MUMBAI
Deputy Commissioner of Income Tax Vs. Tata Sons Limited
ITA No: 4776/Mum/04
Assessment year: 2000- 01

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