https://www.taxtmi.com/caselaws?id=63992 The Tribunal allowed the appeal, determining that the living allowance received by the assessee, a personnel of a Danish company deputed to India for a limited period, was exempt under section 10(14) of the Income-tax Act, 1961. The Tribunal held that the allowance was for meeting additional expenses incurred during service and not specifically for performing duties, thus not affected by the Explanation added to section 10(14) with retrospective effect. The decision favored the assessee based on the absence of a jurisdictional High Court ruling and conflicting interpretations by various High Courts. en-us Thu, 18 Apr 1996 00:00:00 +0530 Thu, 03 Feb 2011 10:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63992 The Tribunal allowed the appeal, determining that the living allowance received by the assessee, a personnel of a Danish company deputed to India for a limited period, was exempt under section 10(14) of the Income-tax Act, 1961. The Tribunal held that the allowance was for meeting additional expenses incurred during service and not specifically for performing duties, thus not affected by the Explanation added to section 10(14) with retrospective effect. The decision favored the assessee based on the absence of a jurisdictional High Court ruling and conflicting interpretations by various High Courts. Case-Laws Income Tax Thu, 18 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63992