AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
Home / 
2003 (3) TMI 26
X X X X Extracts X X X X
X X X X Extracts X X X X
....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....