https://www.taxtmi.com/caselaws?id=67246 The ITAT Jabalpur ruled in favor of the Czechoslovakian technician, holding that the daily living expenses received during work in India were not assessable as income under section 10(14) of the Income-tax Act. The Tribunal determined that the expenses were reimbursement for local costs and not a perquisite, citing a precedent and finding that the technician did not meet the conditions specified in the Explanation to section 10(14). Therefore, the original assessment orders were upheld, and the Commissioner's directive to include the expenses in total income was deemed unjustified. en-us Mon, 25 Nov 1985 00:00:00 +0530 Wed, 09 Mar 2011 17:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67246 The ITAT Jabalpur ruled in favor of the Czechoslovakian technician, holding that the daily living expenses received during work in India were not assessable as income under section 10(14) of the Income-tax Act. The Tribunal determined that the expenses were reimbursement for local costs and not a perquisite, citing a precedent and finding that the technician did not meet the conditions specified in the Explanation to section 10(14). Therefore, the original assessment orders were upheld, and the Commissioner's directive to include the expenses in total income was deemed unjustified. Case-Laws Income Tax Mon, 25 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67246