https://www.taxtmi.com/caselaws?id=63215 The Appellate Tribunal ITAT DELHI-A upheld the decision of the CIT(A) to allow tax exemption under section 10(6)(viia) for a foreign technician despite his residency in India during the financial year 1979-80. The Tribunal found that the Government consciously waived the residency condition after considering all relevant facts, including the technician's presence in India. The approval for the service contract was granted with full knowledge of the technician's stay in India, leading to the dismissal of the Revenue's appeal. The case highlighted the significance of thorough consideration of all pertinent information in determining tax exemption eligibility for foreign individuals working in India. en-us Fri, 20 Oct 1989 00:00:00 +0530 Tue, 22 Feb 2011 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63215 The Appellate Tribunal ITAT DELHI-A upheld the decision of the CIT(A) to allow tax exemption under section 10(6)(viia) for a foreign technician despite his residency in India during the financial year 1979-80. The Tribunal found that the Government consciously waived the residency condition after considering all relevant facts, including the technician's presence in India. The approval for the service contract was granted with full knowledge of the technician's stay in India, leading to the dismissal of the Revenue's appeal. The case highlighted the significance of thorough consideration of all pertinent information in determining tax exemption eligibility for foreign individuals working in India. Case-Laws Income Tax Fri, 20 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63215