https://www.taxtmi.com/caselaws?id=175281 The applicant was found to be entitled to exemption under section 10(5B) of the Income-tax Act, 1961, and was determined to be a "technician" within the meaning of the Explanation to section 10(5B) based on their specialized knowledge and experience in software development and technical management aligning with the specified fields. The application was deemed maintainable as the applicant's residential status was determined with reference to the financial year immediately preceding the year of application, where they were a non-resident. Additionally, the application could not be rejected under section 245R(2) as no return or claim was pending before authorities at the time of filing. en-us Fri, 04 Aug 1995 00:00:00 +0530 Sat, 21 Nov 2015 22:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175281 The applicant was found to be entitled to exemption under section 10(5B) of the Income-tax Act, 1961, and was determined to be a "technician" within the meaning of the Explanation to section 10(5B) based on their specialized knowledge and experience in software development and technical management aligning with the specified fields. The application was deemed maintainable as the applicant's residential status was determined with reference to the financial year immediately preceding the year of application, where they were a non-resident. Additionally, the application could not be rejected under section 245R(2) as no return or claim was pending before authorities at the time of filing. Case-Laws Income Tax Fri, 04 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175281