2002 (10) TMI 4 - SCH - Income Tax

Admittedly, the assessee a technician working with Siemens and drawing salary in Germany - he was not taxable in India and, therefore, his salary could not be included in the total income to be assessed in India - He was deputed by his company as a technical liaison officer to provide technical guidance to BHEL for which he was paid daily allowance. The said allowance was exempt from income-tax as per the notification dated February 21, 1989 - revenue appeal rejected

Summary

The Supreme Court dismissed the appeal stating that the respondent-assessee, a technician working in Germany, was not taxable in India as he did not stay in India and was not ordinarily resident here. His salary from Germany and daily allowance from Bharat Heavy Electricals Ltd. were not to be included in his total income for assessment in India.