https://www.taxtmi.com/caselaws?id=175856 The applicant, a Swedish national with expertise in telecommunications, was deemed a qualified technician under section 10(5B) of the Income-tax Act by the Authority. The Authority interpreted "information technology" broadly to include telecommunications, determining that the applicant's work on a cellular network fell within this scope. As the applicant met all criteria for the exemption under section 10(5B), including being a technician and fulfilling employment and residency conditions, he was entitled to the tax exemption. en-us Tue, 14 Oct 1997 00:00:00 +0530 Mon, 07 Dec 2015 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175856 The applicant, a Swedish national with expertise in telecommunications, was deemed a qualified technician under section 10(5B) of the Income-tax Act by the Authority. The Authority interpreted "information technology" broadly to include telecommunications, determining that the applicant's work on a cellular network fell within this scope. As the applicant met all criteria for the exemption under section 10(5B), including being a technician and fulfilling employment and residency conditions, he was entitled to the tax exemption. Case-Laws Income Tax Tue, 14 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175856