Assessing Officer wrongly disallows deductions for overseas salaries by ignoring the taxability requirement u/s 40(a)(iii).

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....Non deduction of tax on salaries paid outside India - AO has picked up only one of the conditions enumerated u/s. 40(a)(iii) for making disallowance, choosing to completely ignore the basic condition required to be fulfilled, which is taxability of the said salary in India. - AT....