https://www.taxtmi.com/caselaws?id=12510 The court ruled in favor of the petitioner, holding that they were entitled to a deduction under section 80RRA of the Income-tax Act for remuneration received for services rendered outside India. The court criticized the respondent's interpretation, emphasizing that the provision is not limited to salary remittances or traditional employee scenarios. The judgment clarified that the section aims to prevent double taxation for Indian citizens and includes consultants and technicians working abroad. The court quashed the previous orders and granted the petitioner the benefits under section 80RRA without awarding costs. en-us Thu, 30 May 2002 00:00:00 +0530 Wed, 03 Mar 2010 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12510 The court ruled in favor of the petitioner, holding that they were entitled to a deduction under section 80RRA of the Income-tax Act for remuneration received for services rendered outside India. The court criticized the respondent's interpretation, emphasizing that the provision is not limited to salary remittances or traditional employee scenarios. The judgment clarified that the section aims to prevent double taxation for Indian citizens and includes consultants and technicians working abroad. The court quashed the previous orders and granted the petitioner the benefits under section 80RRA without awarding costs. Case-Laws Income Tax Thu, 30 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12510