https://www.taxtmi.com/caselaws?id=63307 The Tribunal ruled in favor of the assessee regarding the denial of exemption under s. 10(5B) of the IT Act, emphasizing job content and technical contributions over designation. The judgment did not delve into detailed analysis of the levy of interest under s. 234B, but it indicated the overall success of the assessee's appeal. en-us Fri, 16 Jun 2006 00:00:00 +0530 Tue, 17 Jul 2012 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63307 The Tribunal ruled in favor of the assessee regarding the denial of exemption under s. 10(5B) of the IT Act, emphasizing job content and technical contributions over designation. The judgment did not delve into detailed analysis of the levy of interest under s. 234B, but it indicated the overall success of the assessee's appeal. Case-Laws Income Tax Fri, 16 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63307