C.I.T., MEERUT vs MORGENSTERN WERNER — C.A. No. 1152/1999

Summary of C.A. No. 1152/1999 On October 24, 2002, the Supreme Court dismissed the C.I.T. Meerut's appeal against respondent Morgenstern Werner. The High Court had found that Werner had not stayed in India during the preceding 9 years and was not an ordinary resident, making him non-taxable in India under Section 5(1)(c) of the Income Tax Act. Werner's salary from his German employer (Kraft Work Union/Siemens) was not taxable in India, and his Rs.500/- daily allowance for technical liaison work was exempt under the February 21, 1989 notification. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.