The Emirates were awarded the three points and a 3-0 victory, the Asian Football Confederation (AFC) said.
Iraq defender Jasim Faisal should have been suspended for the the Group B game, according to the AFC's disciplinary panel.
Faisal had been booked against Iran in the second round of qualifiers before he picking up another yellow card in the third round against Australia, earning him a suspension.
Iraq, who dropped to the foot of Group B, were also fined 7,000 Swiss Francs (around $7600).
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