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2002 (10) TMI 4 - SC ORDERAdmittedly, the assessee a technician working with Siemens and drawing salary in Germany - 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 BHEL for which he was paid daily allowance. The said allowance was exempt from income-tax as per the notification dated February 21, 1989 - revenue appeal rejected
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