{"id":44234,"date":"2002-12-12T00:00:00","date_gmt":"2002-12-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-kammholz-kurt-on-12-december-2002"},"modified":"2018-02-18T11:02:54","modified_gmt":"2018-02-18T05:32:54","slug":"commissioner-of-income-tax-vs-kammholz-kurt-on-12-december-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-kammholz-kurt-on-12-december-2002","title":{"rendered":"Commissioner Of Income Tax vs Kammholz Kurt on 12 December, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs Kammholz Kurt on 12 December, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: (2003) 185 CTR Del 525<\/div>\n<div class=\"doc_author\">Author: D Jain<\/div>\n<div class=\"doc_bench\">Bench: D Jain, M A Khan<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> D.K. JAIN, J. <\/p>\n<p> 1. At the instance of the Revenue the Tribunal, Delhi Bench-E, has referred under Section 256(1) of the IT Act, the following question for the opinion of this Court :\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the living allowance was exempt under Section 10(14) of the IT Act, 1961 ?&#8221;\n<\/p>\n<p>2. There is no appearance on behalf of the assessed. Accordingly we have heard Mr. R.C. Pandey learned senior standing counsel for the Revenue.\n<\/p>\n<p>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.\n<\/p>\n<p>4. Answer to the question stands concluded by the decision of the apex Court in CIT v. Goslino Mario and Ors. (2000) 241 ITR 312 (SC), 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.\n<\/p>\n<p>The reference stands disposed of with no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income Tax vs Kammholz Kurt on 12 December, 2002 Equivalent citations: (2003) 185 CTR Del 525 Author: D Jain Bench: D Jain, M A Khan JUDGMENT D.K. JAIN, J. 1. At the instance of the Revenue the Tribunal, Delhi Bench-E, has referred under Section 256(1) of the IT Act, the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-44234","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs Kammholz Kurt on 12 December, 2002 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-kammholz-kurt-on-12-december-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs Kammholz Kurt on 12 December, 2002 - Free Judgements of Supreme Court &amp; 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