Salary : Where assessee-bank paid salary to two Canadian nationals who were on secondment to Indian operations of assessee and Assessing Officer disallowed claim of deduction of salary paid to these employees on ground that said salary was in nature of head office expenditure under section 44C, since said employee had offered their global income in India for tax, disallowance of claim of deduction of salary was to be deleted – Bank of Nova Scotia v. Assistant Director of Income-tax (IT)-3(2) – [2024] 160 taxmann.com 10 (Mumbai – Trib.)