Deduction of hypothetical taxes by employer which is payable in USA isn't includible in income of em

IT : Where employer of assessee had withdrawn amount of Rs. 40.13 lakhs from salary of assessee as 'hypothetical tax' to be paid in USA and paid tax liability of assessee in India of Rs. 31.57 lakhs, since difference of Rs. 8.55 lakhs was not eligible to be paid back to assessee, salary received was to be computed after deducting Rs. 8.55 lakhs