https://www.taxtmi.com/caselaws?id=58832 The tribunal set aside the disallowance of Rs. 23,981 under section 40A(5)(a) of the Income-tax Act, 1961, concerning the salaries of two employees who worked as ship captains. It clarified that the salaries paid for the period the employees were outside India should not be disallowed under clause (a) if the employees worked outside India during their employment, regardless of where the employment contract was signed. The judgment provides a comprehensive analysis of the interpretation of the relevant provisions and establishes the criteria for determining disallowances under the Income-tax Act, 1961. en-us Wed, 26 Oct 1983 00:00:00 +0530 Wed, 22 Dec 2010 14:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58832 The tribunal set aside the disallowance of Rs. 23,981 under section 40A(5)(a) of the Income-tax Act, 1961, concerning the salaries of two employees who worked as ship captains. It clarified that the salaries paid for the period the employees were outside India should not be disallowed under clause (a) if the employees worked outside India during their employment, regardless of where the employment contract was signed. The judgment provides a comprehensive analysis of the interpretation of the relevant provisions and establishes the criteria for determining disallowances under the Income-tax Act, 1961. Case-Laws Income Tax Wed, 26 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58832