https://www.taxtmi.com/caselaws?id=59814 The Tribunal partly allowed the revenue's appeals, determining that the foreign technicians were employees of the foreign company, not F.C.I. Salary certificates from the foreign company were accepted for tax purposes. However, daily allowances and rent-free accommodations were deemed taxable. The Explanation to Section 9(1)(ii) was considered procedural and applicable to pending assessments as of 1st April 1979. The ITO was instructed to reassess the assessees' status and income based on residency considerations. en-us Fri, 30 Nov 1984 00:00:00 +0530 Sat, 01 Jan 2011 12:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59814 The Tribunal partly allowed the revenue's appeals, determining that the foreign technicians were employees of the foreign company, not F.C.I. Salary certificates from the foreign company were accepted for tax purposes. However, daily allowances and rent-free accommodations were deemed taxable. The Explanation to Section 9(1)(ii) was considered procedural and applicable to pending assessments as of 1st April 1979. The ITO was instructed to reassess the assessees' status and income based on residency considerations. Case-Laws Income Tax Fri, 30 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59814