RNRO can claim foreign tax credit under section 91

Aditya Khanna Vs ITO (International Taxation) (ITAT Delhi) Conclusion: Assessee who was Resident but not ordinarily resident in India was entitled to claim the credit of both state and federal taxes as per section 91 however, tax credit in respect of foreign income tax was restricted to actual income tax liability in India, in respect of income on which taxes had been so paid abroad. Held: Assessee-individual was „not ordinarily resident in India‟, declared his income under the head salaries for the proportionate period for which he was employed with his employer in USA M/s Allen & Co ...