Seconded employee exemption under section 10(5B) upheld where specialised technical expertise was utilised in India.

An applicant seconded to work in India was found entitled to exemption under section 10(5B) of the Income-tax Act, 1961 because his specialised knowledge and technical expertise were being used in India and were not locally available. The jurisdictional Commissioner accepted this position on the basis of the applicant's bio-data and terms of appointment, supporting satisfaction of the statutory requirements for the exemption.

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Issues: Whether the applicant, who had been seconded to work in India, qualified for exemption under section 10(5B) of the Income-tax Act, 1961.

Analysis: The application was made under section 245Q(1) of the Income-tax Act, 1961. The applicant claimed that his specialised knowledge and technical expertise were actually being utilised in India and that such expertise was not locally available. The jurisdictional Commissioner accepted, on the basis of the applicant's bio-data and terms of appointment, that the applicant satisfied the requirements of the provision.

Conclusion: The applicant was held entitled to the exemption under section 10(5B) of the Income-tax Act, 1961.

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