1998 (10) TMI 35

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.... referred to us at the instance of the Revenue is as to "whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the reimbursement of daily expenses and out of pocket expenses incurred by the foreign technician in India towards his stay in India is exempt under section 10(14) of the Income-tax Act, 1961 ?" The year of assessment is 19....