https://www.taxtmi.com/caselaws?id=191615 The Authority found that the applicant, a non-resident, could maintain the application under section 245N of the Income-tax Act, 1961, despite exceeding 182 days in India by the date of application. The applicant qualified as a "technician" under section 10(5B) and was eligible for exemption under the same section. The Authority emphasized granting exemptions liberally to promote industrial development and foreign expertise acquisition, ultimately ruling in favor of the applicant's eligibility for the exemption and technician status. en-us Thu, 18 Aug 1994 00:00:00 +0530 Sat, 08 Apr 2017 13:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191615 The Authority found that the applicant, a non-resident, could maintain the application under section 245N of the Income-tax Act, 1961, despite exceeding 182 days in India by the date of application. The applicant qualified as a "technician" under section 10(5B) and was eligible for exemption under the same section. The Authority emphasized granting exemptions liberally to promote industrial development and foreign expertise acquisition, ultimately ruling in favor of the applicant's eligibility for the exemption and technician status. Case-Laws Income Tax Thu, 18 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191615