https://www.taxtmi.com/caselaws?id=59378 The Tribunal held that foreign allowances paid to personnel deputed abroad are not part of salary, thus section 40(a)(iii) does not apply. Reopening under section 147 after the assessee disclosed all facts was deemed bad in law. The AO's assessment cancellation under section 263 was found valid as section 40(a)(iii) did not apply. The assessee was entitled to relief under section 91(1) for taxes paid in Kuwait in subsequent periods. The Revenue's appeals were dismissed in all instances. en-us Fri, 05 Sep 2008 00:00:00 +0530 Thu, 19 Jul 2012 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59378 The Tribunal held that foreign allowances paid to personnel deputed abroad are not part of salary, thus section 40(a)(iii) does not apply. Reopening under section 147 after the assessee disclosed all facts was deemed bad in law. The AO's assessment cancellation under section 263 was found valid as section 40(a)(iii) did not apply. The assessee was entitled to relief under section 91(1) for taxes paid in Kuwait in subsequent periods. The Revenue's appeals were dismissed in all instances. Case-Laws Income Tax Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59378