https://www.taxtmi.com/caselaws?id=39621 Subsistence allowance paid to foreign technicians was treated as salary because it arose under the contract of employment and formed part of remuneration received by reason of the service, even though it was not shown to be a mere reimbursement of actual expenses. It was also held not to qualify as a special allowance exempt under section 4(3)(vi) because it was linked to subsistence and accommodation, not to expenses wholly and necessarily incurred in the actual performance of duties. The allowance was therefore taxable as salary and no exemption applied. en-us Fri, 10 Jan 1975 00:00:00 +0530 Mon, 19 Apr 2010 11:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39621 Subsistence allowance paid to foreign technicians was treated as salary because it arose under the contract of employment and formed part of remuneration received by reason of the service, even though it was not shown to be a mere reimbursement of actual expenses. It was also held not to qualify as a special allowance exempt under section 4(3)(vi) because it was linked to subsistence and accommodation, not to expenses wholly and necessarily incurred in the actual performance of duties. The allowance was therefore taxable as salary and no exemption applied. Case-Laws Income Tax Fri, 10 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39621