https://www.taxtmi.com/caselaws?id=15458 Reimbursement of lodging, boarding and entertainment expenses paid to a foreign technician for stay in India was treated as exempt under section 10(14) because the Tribunal found the expenditure was wholly, necessarily and exclusively incurred for performance of duties in India. That finding was treated as one of fact, and no material was produced to dislodge it. The reimbursement therefore fell within the exempt category and was held not taxable. en-us Tue, 27 Oct 1998 00:00:00 +0530 Thu, 06 Aug 2009 16:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15458 Reimbursement of lodging, boarding and entertainment expenses paid to a foreign technician for stay in India was treated as exempt under section 10(14) because the Tribunal found the expenditure was wholly, necessarily and exclusively incurred for performance of duties in India. That finding was treated as one of fact, and no material was produced to dislodge it. The reimbursement therefore fell within the exempt category and was held not taxable. Case-Laws Income Tax Tue, 27 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15458