2003 (3) TMI 26

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....me-tax Appellate Tribunal, Delhi Bench-D, New Delhi (for short "the Tribunal"), has referred under section 256(1) of the Income-tax Act, 1961, the following question for our opinion: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the living allowance paid to foreign employees is exempt under section 10(14) of the A....