https://www.taxtmi.com/caselaws?id=16612 Section 80RRA-whether deduction for "remuneration" in foreign currency requires a strict master-servant employer-employee relationship. The HC held that s. 80RRA does not warrant confining "remuneration" to salary paid under a classic employment contract; the provision covers professional/technical engagement where a consultant or technician is "deemed to have been employed" for rendering services abroad in lieu of remuneration, provided the foreign exchange is brought into India in accordance with FERA. Consequently, a professional rendering consultancy services to foreign companies, though not a full-time employee, qualifies under s. 80RRA, entitling the assessee to deduction at the higher rate on the amount brought into India; the writ petition was allowed. en-us Fri, 27 Mar 1998 00:00:00 +0530 Wed, 31 Dec 2025 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16612 Section 80RRA-whether deduction for "remuneration" in foreign currency requires a strict master-servant employer-employee relationship. The HC held that s. 80RRA does not warrant confining "remuneration" to salary paid under a classic employment contract; the provision covers professional/technical engagement where a consultant or technician is "deemed to have been employed" for rendering services abroad in lieu of remuneration, provided the foreign exchange is brought into India in accordance with FERA. Consequently, a professional rendering consultancy services to foreign companies, though not a full-time employee, qualifies under s. 80RRA, entitling the assessee to deduction at the higher rate on the amount brought into India; the writ petition was allowed. Case-Laws Income Tax Fri, 27 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16612