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    <title>1996 (10) TMI 485 - ADVANCE RULING AUTHORITY</title>
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    <description>The Advance Ruling Authority ruled in favor of the applicant, determining that the applicant qualifies as a technician under section 10(5B) of the Income-tax Act, 1961, despite lacking formal technical education. Additionally, the taxes paid by the employer for the applicant were exempt from taxation for forty-eight months from the date of his arrival in India. This decision clarified the applicant&#039;s tax liabilities and entitlements under the Act.</description>
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      <description>The Advance Ruling Authority ruled in favor of the applicant, determining that the applicant qualifies as a technician under section 10(5B) of the Income-tax Act, 1961, despite lacking formal technical education. Additionally, the taxes paid by the employer for the applicant were exempt from taxation for forty-eight months from the date of his arrival in India. This decision clarified the applicant&#039;s tax liabilities and entitlements under the Act.</description>
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