1998 (10) TMI 35 - HC - Income Tax

Summary

The High Court of Madras ruled in favor of the assessee, a citizen of Japan, regarding the reimbursement of daily expenses and out-of-pocket expenses incurred during his stay in India for work purposes. The court found that the expenses were exempt under section 10(14) of the Income-tax Act, 1961. The Income-tax Officer had treated the amount as income, but the Commissioner and Tribunal disagreed, stating the expenses were necessary for the duties performed in India. The court upheld the Tribunal's finding, concluding in favor of the assessee and against the Revenue.