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2011 (9) TMI 188 - ALLAHABAD HIGH COURTNon deduction of TDS on salary u/s 192 - salary to employees working at Bagdad - The Assessing Officer treated the said amount which was deposited in NRE accounts of the employees as salary paid to NRE in India and as no tax was deducted at source on this payment u/s 192 - Held that:- As the alleged amounts were paid in Baghdad and the alleged salary had also been earned in Baghdad, it was subject to payment of income-tax according to the Income-tax Laws applicable in Iraq - Once the alleged salary had been subjected to Iraqi income-tax, it cannot be taxed again in India - Hence,the alleged disallowance u/s 40(1)(iii) has been made by completely going on a wrong premise or law and without taking into consideration the basic ingredients that the alleged amount of salary was not chageable to tax in India - Decided in favour of assessee.
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