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ALESSANDRO CONSTANTINI versus COMMISSIONER OF INCOME-TAX

Pocket allowance to be paid by Indian company Assisi as part of a mutual assistance agreement between employees of a foreign company working in India between a foreign company and a foreign company. Was not an employee of an Indian company but received Pocket Allowance as an employee of a foreign company. The money was payable in his hands because the pocket allowance was not entitled to exemption under section 10 (14), claiming the standard deduction from the pocket allowance in the Indian Income Tax Act, 1961, sections 10 (14) and 16. can go. advocates from Sagri lawyer