COMMISSIONER OF INCOME TAX Vs. MORGENSTERN WARNER
SUPREME COURT OF INDIA
COMMISSIONER OF INCOME TAX
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(1.)Heard the learned counsel for the parties.
(2.)The High Court has given a specific finding that the respondent assessee had not stayed in India during the preceding 9 years and he was not an ordinary resident in India and, therefore, he would be governed by the proviso to Section 5(1)(c) of the Income Tax Act.
(3.)Admittedly, the assessee was a technician working with M/s Kraft Work Union (Siemens) and was drawing his salary in Germany. Hence, he was not taxable in India and therefore, his salary could not be included in the total income to be assessed in India. He was deputed by his company as a Technical Liaison Officer to provide technical guidance to M/s Bharat Heavy Electricals Ltd. for which he was paid Rs 500 as daily allowance. The said allowance was exempt from income tax as per the notification dated 21-2-1989. This being a finding of fact does not call for any interference in this appeal. Hence, this appeal is dismissed. There shall be no order as to costs.
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