COMMISSIONER OF INCOME TAX Vs. R FROHNHOLZER

JUDGEMENT

(1.) AT the instance of the Revenue, the Tribunal, Delhi Bench-D, has referred under S. 256(1) of the IT Act, the following question for the opinion of this Court :

(2.) THERE is no appearance on behalf of the assessee. Accordingly we have heard Ms. Prem Lata Bansal, learned senior standing counsel for the Revenue.

(3.) ANSWER to the question stands concluded by the decision of the apex Court in CIT vs. Goslino Mario & Ors. (2000) 158 CTR (SC) 538 : (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 S. 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 favour of the assessee and against the Revenue.