https://www.taxtmi.com/caselaws?id=121019 The Tribunal upheld the CIT(A)'s decision in favor of the assessee, ruling that the addition made by the Assessing Officer was rightly deleted. The Tribunal confirmed that the assessee met the conditions under section 10(5B) of the Income Tax Act, including non-residency in India for preceding years, the employer bearing the tax, and the assessee being a qualified technician. As such, the assessee was deemed eligible for the exemption, and the revenue's appeal was dismissed. en-us Fri, 17 Aug 2007 00:00:00 +0530 Thu, 26 Jul 2012 10:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121019 The Tribunal upheld the CIT(A)'s decision in favor of the assessee, ruling that the addition made by the Assessing Officer was rightly deleted. The Tribunal confirmed that the assessee met the conditions under section 10(5B) of the Income Tax Act, including non-residency in India for preceding years, the employer bearing the tax, and the assessee being a qualified technician. As such, the assessee was deemed eligible for the exemption, and the revenue's appeal was dismissed. Case-Laws Income Tax Fri, 17 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121019