https://www.taxtmi.com/caselaws?id=15565 The court held that the salaries and allowances paid by a company to a foreign technician deputed by an Italian concern were not assessable in India. The court ruled that the liability to pay the salary arose outside India, making it non-taxable in India. Daily allowances in Indian currency were exempt under section 10(14) as reimbursements, but rent-free furnished accommodation was considered a taxable perquisite under section 17(2)(i). The court also clarified that the Explanation added to section 9(1)(ii) in 1983 could not be applied retrospectively. en-us Tue, 18 Jul 1989 00:00:00 +0530 Wed, 26 Aug 2009 10:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15565 The court held that the salaries and allowances paid by a company to a foreign technician deputed by an Italian concern were not assessable in India. The court ruled that the liability to pay the salary arose outside India, making it non-taxable in India. Daily allowances in Indian currency were exempt under section 10(14) as reimbursements, but rent-free furnished accommodation was considered a taxable perquisite under section 17(2)(i). The court also clarified that the Explanation added to section 9(1)(ii) in 1983 could not be applied retrospectively. Case-Laws Income Tax Tue, 18 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15565