Q: Need info regarding Itune Card

iTunes cards can only be redeemed in the country in which they were purchased.

If you can't redeem your iTunes Store Gift Card or code

Sure.  You just have to switch to the Dubai Apple store.  To do that, you will have to zero out your iTunes store account (if you have any credit left.

Then you will be able to use the Dubai iTunes store - But you will only be able to purchase or update things that are available in that store.

If you have a credit or debit on your account, you will have contact Apple to ask them to zero out the account so you can change the country.

Contact information is available from the link I posted previously.