https://www.taxtmi.com/caselaws?id=11370 Rupee-based daily allowance paid in India to a foreign technician was held exempt under section 10(14) of the Income-tax Act, 1961. The issue was treated as a pure question of law already covered by binding Supreme Court precedent, which recognised that such daily allowance falls within the exemption. Applying that authority, the reference was answered in the affirmative and the exemption was confirmed in favour of the assessee. en-us Fri, 21 Mar 2003 00:00:00 +0530 Fri, 07 Aug 2009 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11370 Rupee-based daily allowance paid in India to a foreign technician was held exempt under section 10(14) of the Income-tax Act, 1961. The issue was treated as a pure question of law already covered by binding Supreme Court precedent, which recognised that such daily allowance falls within the exemption. Applying that authority, the reference was answered in the affirmative and the exemption was confirmed in favour of the assessee. Case-Laws Income Tax Fri, 21 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11370