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1996 (4) TMI 153 - AT - Income TaxExtract: ....... years, India cannot be his ordinary place of residence, nor a place where the duties of his office are ordinarily performed. The living allowance received by the assessee, in our opinion, therefore, would be exempt under section 10(14) and would not be hit by the provisions of Explanation to section 10(14). 15. In the result, the appeal is allowed
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