https://www.taxtmi.com/caselaws?id=220689 The appellant's disallowance of expenses under Section 40(a)(iii) was dismissed as the seconded personnel were not employees of the respondent-assessee, and their overseas allowances were not subject to tax deduction at source. The entitlement to double taxation benefit under Section 91(1) was upheld as the respondent-assessee paid taxes in Kuwait during the relevant assessment year, meeting the requirements of the section. The Tribunal ruled that taxes paid abroad for the relevant previous year qualify for relief under Section 91(1), leading to the dismissal of the appeal with no costs awarded. en-us Thu, 10 Jan 2013 00:00:00 +0530 Fri, 28 Jun 2013 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220689 The appellant's disallowance of expenses under Section 40(a)(iii) was dismissed as the seconded personnel were not employees of the respondent-assessee, and their overseas allowances were not subject to tax deduction at source. The entitlement to double taxation benefit under Section 91(1) was upheld as the respondent-assessee paid taxes in Kuwait during the relevant assessment year, meeting the requirements of the section. The Tribunal ruled that taxes paid abroad for the relevant previous year qualify for relief under Section 91(1), leading to the dismissal of the appeal with no costs awarded. Case-Laws Income Tax Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220689