https://www.taxtmi.com/caselaws?id=265788 The appeal was dismissed by the Appellate Tribunal ITAT Delhi, upholding the CIT(A)'s decision to reject the appellant's claim under section 10(5B) of the I.T. Act, 1961, due to insufficient evidence supporting the exemption as a technician. The challenge against the grossing up tax on declared income and charging interest under section 234B was also denied, with the Tribunal finding the CIT(A)'s order well-reasoned and valid. The appellant failed to establish eligibility for the exemption, leading to the dismissal of the appeal and affirmation of the interest levy. en-us Mon, 31 Mar 2014 00:00:00 +0530 Fri, 16 Oct 2015 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265788 The appeal was dismissed by the Appellate Tribunal ITAT Delhi, upholding the CIT(A)'s decision to reject the appellant's claim under section 10(5B) of the I.T. Act, 1961, due to insufficient evidence supporting the exemption as a technician. The challenge against the grossing up tax on declared income and charging interest under section 234B was also denied, with the Tribunal finding the CIT(A)'s order well-reasoned and valid. The appellant failed to establish eligibility for the exemption, leading to the dismissal of the appeal and affirmation of the interest levy. Case-Laws Income Tax Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265788