https://www.taxtmi.com/caselaws?id=16913 The court held that the petitioner, a technician working in Germany deputed to India, was "not ordinarily resident" in India, making his salary received in Germany not taxable in India. Additionally, the daily allowance received in India was found non-taxable under section 10(14) of the Income-tax Act. The court quashed the assessment orders, directing a refund of Rs. 2,51,240 to be made by the respondents to BHEL within two months, with interest at 24% per annum if delayed. en-us Wed, 22 Jul 1998 00:00:00 +0530 Mon, 14 Sep 2009 10:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16913 The court held that the petitioner, a technician working in Germany deputed to India, was "not ordinarily resident" in India, making his salary received in Germany not taxable in India. Additionally, the daily allowance received in India was found non-taxable under section 10(14) of the Income-tax Act. The court quashed the assessment orders, directing a refund of Rs. 2,51,240 to be made by the respondents to BHEL within two months, with interest at 24% per annum if delayed. Case-Laws Income Tax Wed, 22 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16913