Where respective tax treaty provides for benefit for foreign tax paid even in respect of income on which assessee has not paid tax in India, still, it would be eligible for tax credit under section 90. Assessee, an Indian company, engaged in business of computer software and management consultancy claimed deduction of State taxes paid in overseas countries, Assessing Officer was to be directed to verify whether State taxes paid by assessee overseas were eligible for any relief under section 90 and if it was not found to be so, assessee’s claim of deduction was to be allowed. (AY. 2014-15)