2003 (3) TMI 26

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..... ion referred stands concluded by the decision of the apex court in CIT v. Goslino Mario 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) - In view of the said authoritative pronouncement, our answer to the question referred is in the affirmative, i.e., in favour of the assessee and against the .....

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..... 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. 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 p .....

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