Commissioner Of Income-Tax vs Sam Orie
2003 Latest Caselaw 320 Del

JUDGMENT

D.K. Jain J.

1. At the instance of the Revenue, the Income-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 Act ?"

2. There is no appearance on behalf of the assessed. Accordingly, we have heard Ms. Prem Lata Bansal, learned senior standing counsel for the Revenue.

3. As is apparent from the format of the question, the issue arising for consideration is as to whether the living allowance received by a foreign technician is exempt under Section 10(14) of the Act. Since the issue is purely legal, we deem it unnecessary to state the facts.

4. The answer to the question referred stands concluded by the decision of the apex court in CIT v. Goslino Mario [2000] 241 ITR 312, wherein it has been held that the rupee payment taken in India in the shape of daily allowances for the foreign technician is exempt under Section 10(14) of the Act. In view of the said authoritative pronouncement, our answer to the question referred is in the affirmative, i.e., in favor of the assessed and against the Revenue.

5. The reference stands disposed of with no order as to costs.