Q. What are the equivalent citations for Commissioner of Income Tax vs Goslino Mario ?

The equivalence citation are(2000) 158 CTR SC 538 ; (2000) 10 SCC 165 ; [2000] 241 ITR 312 (SC) ; LQ/SC/1999/435 ;

Commissioner Of Income Tax Vs. Goslino Mario On 15 April, 1999

Q: Q. What was the bench assigned for the case Commissioner of Income Tax vs Goslino Mario?

HONBLE JUSTICE R.C. LAHOTI, HONBLE JUSTICE S.P. BHARUCHA

Open iDraf

Commissioner Of Income Tax v. Goslino Mario

Commissioner Of Income Tax
v.
Goslino Mario

(Supreme Court Of India)

Civil Appeal No. 4153 Of 1996 | 15-04-1999

R.C. LAHOTI J.

BY THE COURT

The principal question relating to salaries and allowances paid by the Italian concern to its technicians deputed to work with FCI Ltd. is fairly stated to be covered against the Revenue by the judgment of this Court in CIT vs. S. R. Patton 1997 SC 1226 : 1997 SC 1226 (SC). This covers the first four questions. The fifth question relates to the daily allowance that was paid by the Indian concern to these technicians. The Tribunal and the High Court have held that this daily allowance was exempt from tax under s. 10(14) of the and it appears to us that it cannot be argued to the contrary. The appeal is dismissed affirming the answers given by the High Court. No order as to costs.

Advocates List

Ranbir Chandra, Rajiv Nanda, S.K. Dwivedi, Ms. Neera Gupta, Kailash Vasdev, Advocates.

Bench List

HON'BLE JUSTICE R.C. LAHOTI

HON'BLE JUSTICE S.P. BHARUCHA

Eq Citation

(2000) 158 CTR SC 538

(2000) 10 SCC 165

[2000] 241 ITR 312 (SC)

LQ/SC/1999/435

HeadNote

Income Tax — Exemption — Daily allowance — Italian concern to its technicians deputed to work with FCI Ltd. — Held, covered by judgment in S. R. Patton, (1997) 1 SCC 1226 — Tribunal and High Court held that daily allowance was exempt from tax under S. 10(14) of IT Act, 1961, which cannot be argued to the contrary