Bollywood superstar Shah Rukh Khan has won a major legal battle. The Income Tax Appellate Tribunal (ITAT) ruled in his favour, canceling a tax reassessment for the financial year 2011-12. This brings an end to a long dispute over his foreign earnings. Shah Rukh Khan’s earnings from his movie Ra.One were taxed in the UK because 70 percent of the film was shot there. His payment went through Winford Production, a UK-based company. However, Indian tax authorities argued that this setup caused a loss for India. They reassessed his income, increasing it from Rs. 83.42 crore to Rs. 84.17 crore and denied his claim for foreign tax credit. The ITAT panel, consisting of Sandeep Singh Karhail and Girish Agrawal, found the reassessment invalid because: tax officer did not present new evidence to justify reopening the case. The issue had already been reviewed in the initial assessment. Reopening the case after four years without proper reasons was against tax laws. This ruling is a major win for Shah Rukh Khan and also helps other Indian taxpayers with foreign earnings.