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.
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
Advocate List
Bench
- HON'BLE JUSTICE R.C. LAHOTI
- HON'BLE JUSTICE S.P. BHARUCHA
Eq Citations
- (2000) 158 CTR SC 538
- (2000) 10 SCC 165
- [2000] 241 ITR 312 (SC)
- LQ/SC/1999/435
Head Note
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
