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Petitioner: COMMISSIONER OF INCOME-TAX VS Respondent: GOSLINO MARIO and others
Court Name: Supreme Court of India Judge(s): S. P. Bharucha, R. C. Lahoti Title: COMMISSIONER OF INCOME-TAX vs GOSLINO MARIO and others Case No.:Ranbir Chandra, Rajiv Nanda, S.K. Dwivedi and Ms. Neera Gupta, Advocates
for Appellant Date of Judgment:1999-04-15 Reported As: 2001 PTD 985 Result: Appeal dismissed Judgment ORDER 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 v. S.R. Patton 1998 (233 ITR 166). 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 section 10(14) of the Act 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. .