https://www.taxtmi.com/caselaws?id=63355 The Tribunal held that the provisions of the Double Taxation Avoidance Agreement between India and France prevail over Section 44D(a) of the Income-tax Act, allowing the assessee to deduct all expenses incurred in India. Reimbursements of expenses were excluded from the total income. The Tribunal upheld the Commissioner (Appeals)'s direction to allow the set off of brought forward losses and unabsorbed depreciation. The appeal by the assessee was allowed for statistical purposes, while the revenue's appeal was dismissed. en-us Fri, 24 Sep 1982 00:00:00 +0530 Sat, 29 Jan 2011 15:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63355 The Tribunal held that the provisions of the Double Taxation Avoidance Agreement between India and France prevail over Section 44D(a) of the Income-tax Act, allowing the assessee to deduct all expenses incurred in India. Reimbursements of expenses were excluded from the total income. The Tribunal upheld the Commissioner (Appeals)'s direction to allow the set off of brought forward losses and unabsorbed depreciation. The appeal by the assessee was allowed for statistical purposes, while the revenue's appeal was dismissed. Case-Laws Income Tax Fri, 24 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63355