Daily allowances for foreign-employed technicians on India deputation: s.10(14) income-tax exemption upheld; Revenue challenge dismissed Daily allowance paid to technicians deputed to work in India, though disbursed by a foreign employer, was claimed as exempt under s. 10(14) of the ...
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Daily allowances for foreign-employed technicians on India deputation: s.10(14) income-tax exemption upheld; Revenue challenge dismissed
Daily allowance paid to technicians deputed to work in India, though disbursed by a foreign employer, was claimed as exempt under s. 10(14) of the Income-tax Act. The SC held that the issue was governed against the Revenue by its earlier decision on comparable facts, and that the concurrent findings of the Tribunal and HC treating the daily allowance as exempt under s. 10(14) could not be displaced. The exemption claim was upheld and the Revenue's challenge failed.
The Supreme Court judgment covered the issue of salaries and allowances paid by an Italian concern to its technicians deputed to work with FCI Ltd. The Court referred to a previous judgment in CIT vs. S.R. Patton. The Court affirmed that the daily allowance paid by the Indian concern to the technicians was exempt from tax under section 10(14) of the Act. The appeal was dismissed, upholding the High Court's decision. No costs were awarded.
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