https://www.taxtmi.com/caselaws?id=15002 The High Court of Bombay ruled that the living allowance paid to the foreign technician did not constitute taxable income under the Income Tax Act. The court held that the reimbursement for expenses during the technician's special assignment in India was not considered as salary or profit in lieu of salary. Referring to a precedent involving foreign technicians in India, where daily allowances for necessary expenses were tax-exempt, the court upheld the decisions of the appellate authority and Tribunal, dismissing the appeal. en-us Tue, 06 Jun 2000 00:00:00 +0530 Mon, 27 Jul 2009 15:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15002 The High Court of Bombay ruled that the living allowance paid to the foreign technician did not constitute taxable income under the Income Tax Act. The court held that the reimbursement for expenses during the technician's special assignment in India was not considered as salary or profit in lieu of salary. Referring to a precedent involving foreign technicians in India, where daily allowances for necessary expenses were tax-exempt, the court upheld the decisions of the appellate authority and Tribunal, dismissing the appeal. Case-Laws Income Tax Tue, 06 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15002