https://www.taxtmi.com/caselaws?id=56847 The Tribunal held that salaries payable to expatriate employees by a foreign company outside India do not accrue or arise in India, thus not taxable under relevant provisions. Living allowance paid to expatriates was deemed exempt under section 10(14) as it was granted to meet expenses incurred in the performance of duties. The Tribunal dismissed appeals for the assessment year 1978-79 and partly allowed the appeal for the assessment year 1979-80. en-us Tue, 29 Oct 1985 00:00:00 +0530 Sun, 06 Feb 2011 03:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56847 The Tribunal held that salaries payable to expatriate employees by a foreign company outside India do not accrue or arise in India, thus not taxable under relevant provisions. Living allowance paid to expatriates was deemed exempt under section 10(14) as it was granted to meet expenses incurred in the performance of duties. The Tribunal dismissed appeals for the assessment year 1978-79 and partly allowed the appeal for the assessment year 1979-80. Case-Laws Income Tax Tue, 29 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56847