https://www.taxtmi.com/caselaws?id=5767 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. en-us Thu, 15 Apr 1999 00:00:00 +0530 Thu, 01 Jan 2026 00:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5767 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. Case-Laws Income Tax Thu, 15 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5767