https://www.taxtmi.com/caselaws?id=264500 Delay of 723 days in filing the appeal was condoned after the Tribunal accepted the explanation supported by affidavit, noted the matter was already covered by an earlier order in similar cases, and found sufficient cause in the interests of substantial justice. On the tax issue, the living allowance paid to employees deputed to the USA for specific projects was held exempt as an allowance to meet additional expenses incurred in the performance of duties, because their Indian posting and salary structure continued and the allowance was not shown to be ordinary salary or excessive. The addition made on that account was deleted. en-us Tue, 01 Sep 2015 00:00:00 +0530 Sat, 26 Sep 2015 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264500 Delay of 723 days in filing the appeal was condoned after the Tribunal accepted the explanation supported by affidavit, noted the matter was already covered by an earlier order in similar cases, and found sufficient cause in the interests of substantial justice. On the tax issue, the living allowance paid to employees deputed to the USA for specific projects was held exempt as an allowance to meet additional expenses incurred in the performance of duties, because their Indian posting and salary structure continued and the allowance was not shown to be ordinary salary or excessive. The addition made on that account was deleted. Case-Laws Income Tax Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264500