https://www.taxtmi.com/caselaws?id=24273 The Tribunal upheld that the rent-free accommodation provided to the assessee by his UK employer during his work in India was exempt under section 10(14) of the Income-tax Act. The accommodation was deemed necessary for discharging official duties related to supervising gas turbine erection, and the expenses incurred were held to be wholly and exclusively for official purposes. Consequently, the Tribunal ruled in favor of the assessee, determining that the accommodation expenses qualified for exemption under section 10(14) of the Income-tax Act. en-us Thu, 22 Dec 1988 00:00:00 +0530 Tue, 19 Jan 2010 10:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24273 The Tribunal upheld that the rent-free accommodation provided to the assessee by his UK employer during his work in India was exempt under section 10(14) of the Income-tax Act. The accommodation was deemed necessary for discharging official duties related to supervising gas turbine erection, and the expenses incurred were held to be wholly and exclusively for official purposes. Consequently, the Tribunal ruled in favor of the assessee, determining that the accommodation expenses qualified for exemption under section 10(14) of the Income-tax Act. Case-Laws Income Tax Thu, 22 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24273