COMMISSIONER OF INCOME TAX Vs. SAM ORIE

JUDGEMENT

(1.) AT the instance of the Revenue, the Income -tax Appellate Tribunal, Delhi Bench -D, New Delhi (for short 'the Tribunal'), has referred under Section 256(1) of the Income -tax Act, 1961, the following question for our opinion :

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

(3.) THE answer to the question referred stands concluded by the decision of the apex court in CIT v. Goslino Mario : [2000]241ITR312(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.