https://www.taxtmi.com/caselaws?id=206877 The High Court ruled in favor of the assessee-company, holding that the salary earned by non-resident employees in Iraq, deposited in NRE accounts in India, was not taxable in India. The Court emphasized that if the income was already taxed in Iraq, it could not be taxed again in India to avoid double taxation. Therefore, the disallowance under Section 40(a)(iii) of the Income Tax Act was deemed unjustified, and the appeal of the assessee-company was allowed, dismissing the Income Tax Reference. en-us Wed, 28 Sep 2011 00:00:00 +0530 Sat, 19 Nov 2011 06:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206877 The High Court ruled in favor of the assessee-company, holding that the salary earned by non-resident employees in Iraq, deposited in NRE accounts in India, was not taxable in India. The Court emphasized that if the income was already taxed in Iraq, it could not be taxed again in India to avoid double taxation. Therefore, the disallowance under Section 40(a)(iii) of the Income Tax Act was deemed unjustified, and the appeal of the assessee-company was allowed, dismissing the Income Tax Reference. Case-Laws Income Tax Wed, 28 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206877