https://www.taxtmi.com/caselaws?id=17811 The Tribunal concluded that certain sums received by the assessee were not taxable, as the employer-employee relationship with the Indian company was not established. Amounts received outside India for services in India were also deemed non-taxable. However, the pocket allowance was taxable as it was not proven to be for increased living costs. The High Court upheld these findings and ruled the pocket allowance eligible for standard deductions, contrary to the Tribunal's initial decision. Both references were disposed of without costs. en-us Wed, 20 Sep 1995 00:00:00 +0530 Thu, 24 Sep 2009 18:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17811 The Tribunal concluded that certain sums received by the assessee were not taxable, as the employer-employee relationship with the Indian company was not established. Amounts received outside India for services in India were also deemed non-taxable. However, the pocket allowance was taxable as it was not proven to be for increased living costs. The High Court upheld these findings and ruled the pocket allowance eligible for standard deductions, contrary to the Tribunal's initial decision. Both references were disposed of without costs. Case-Laws Income Tax Wed, 20 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17811