https://www.taxtmi.com/caselaws?id=177123 The Authority ruled in favor of the applicant, confirming his entitlement to the exemption under section 10(5B) of the Income-tax Act, 1961, and qualifying as a "technician" for the said section. The applicant, a non-resident during the relevant financial year, met the conditions for exemption as his tax was paid by his UK employer and he had the necessary expertise in specialized manufacturing operations at Kodak India Limited. The ruling emphasized that the exemption is not limited to technicians employed by Indian entities, extending to any technician working in a business in India, irrespective of the employer's nationality. en-us Tue, 20 Aug 1996 00:00:00 +0530 Fri, 15 Jan 2016 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177123 The Authority ruled in favor of the applicant, confirming his entitlement to the exemption under section 10(5B) of the Income-tax Act, 1961, and qualifying as a "technician" for the said section. The applicant, a non-resident during the relevant financial year, met the conditions for exemption as his tax was paid by his UK employer and he had the necessary expertise in specialized manufacturing operations at Kodak India Limited. The ruling emphasized that the exemption is not limited to technicians employed by Indian entities, extending to any technician working in a business in India, irrespective of the employer's nationality. Case-Laws Income Tax Tue, 20 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177123