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    <title>1988 (11) TMI 121 - ITAT AHMEDABAD-C</title>
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    <description>The Tribunal upheld the taxation of actual retention remuneration received by foreign technicians, confirmed certain perquisites as taxable, and allowed exemptions under specific sections of the Income Tax Act. The Tribunal clarified the applicability of relevant sections and restored certain matters to the ITO and Commissioner for further consideration. The Department&#039;s appeals regarding the taxability of living allowance were dismissed.</description>
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