https://www.taxtmi.com/caselaws?id=16312 The High Court denied the exemption claim for a living allowance under section 10(14) of the Income-tax Act, 1961. The court emphasized the necessity of a direct nexus between the allowance and duties of the office or employment. It found no evidence linking the living allowance received by foreign technicians to work-related expenses, distinguishing it from personal expenses. Relying on precedents, the court held that allowances meant for personal expenses, not wholly incurred in office duties, do not qualify for exemption. Consequently, the court ruled against granting the exemption, favoring the Revenue in this case. en-us Thu, 08 Oct 1998 00:00:00 +0530 Sat, 28 Apr 2018 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16312 The High Court denied the exemption claim for a living allowance under section 10(14) of the Income-tax Act, 1961. The court emphasized the necessity of a direct nexus between the allowance and duties of the office or employment. It found no evidence linking the living allowance received by foreign technicians to work-related expenses, distinguishing it from personal expenses. Relying on precedents, the court held that allowances meant for personal expenses, not wholly incurred in office duties, do not qualify for exemption. Consequently, the court ruled against granting the exemption, favoring the Revenue in this case. Case-Laws Income Tax Thu, 08 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16312