Assessee had claimed foreign tax relief as per the provisions of section 90(1)(a)(ii) of the Act read with provisions of the applicable Double Tax Avoidance Agreements, for income taxes paid in overseas jurisdiction in relation to income eligible for deduction under section 10A/10AA of the Act in India. It is stated that herein the countries involved are USA, Denmark, Hungary, Norway, Oman, South Africa, Saudi Arabia and Taiwan. Tribunal relied on earlier years ITAT order. Referring to the treaty provisions with USA it was earlier held that it is not the requirement of law that the assessee before he claims credit under the Indo-US convention or under the provision of the Act must pay tax in India on such income. As per the embargo placed in the DTAA, the assessee is entitled to such tax credit only in respect of that income which is taxed in USA. It referred to the tax treaty with Canada where the provisions do not allow credit for tax paid in Canada if the income is not subjected to tax in India. Regarding countries with which India does not have any agreement for avoidance of double taxation, the Tribunal observed that as per section 91 of the Act, the assessee would be eligible to avail tax credit. Thus, Tribunal observed that where the respective tax treaty provides for benefit for foreign tax paid even in respect of income on which the assessee has not paid tax in India, still, it would be eligible for tax credit under section 90 of the Act. Basis above Tribunal held that foreign tax credit would be available to the assessee in view of treaties India is having with USA, Denmark, Hungary, Norway, Oman, Saudi Arabia and Taiwan. The assessee was further directed to file before the AO the relevant provisions of India- South Africa Treaty. (IT(TP)Nos. 3262 & 3389/MUM/2017; dt. 11-11-2020) (AY. 07-08)