2007 (5) TMI 49

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....ed for our opinion:- "Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the living allowance enjoyed by the Assessee is exempt under Section 10(14) of the Income Tax Act, 1961?" ITR No.170/1990 In Commissioner of Income Tax v. Goslino Mario And Others, [2000] 241 ITR 312, one of the questions considered by the Supreme Court was whether the Tribunal....

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....v. J. Jenkin Thomas And Others, [1975] 101 ITR 511, that if ITR No.170/1990 the amount paid be a kind of reimbursement for an expenditure incurred for the performance of the duties of the assessee, the same would not be liable to be taxed as salary. In those cases, as well as in the present case, the Assessee were foreign technicians and were required to stay away from their homes and consequently....