Section 91: Assessee entitled to foreign tax credit of federal as well as state taxes

Aditya Khanna Vs DDIT (ITAT Delhi)

The Income-tax in relation to any country includes Income-tax paid in any part of the country or a local authority. It applies to cases where in a federal structure a citizen is made to pay federal Income-tax and also the State income tax. The Income-tax in relation to any country includes Income-tax paid not only to the Federal Government of that country, but also any Income-tax charged by any part of that country meaning a State or a local authority, and the assessee would be entit

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