https://www.taxtmi.com/caselaws?id=191616 The petitioner's claim to be treated as a technician under Section 10(5B) of the Income-tax Act was rejected. The ruling clarified that the benefit could apply to technicians employed in any business in India, provided they were non-residents in the preceding four financial years. However, the petitioner did not qualify as a technician with specialized knowledge in mining, as oil and gas field activities were not considered "mining" under the Act. Consequently, the petitioner was not entitled to the benefits under Section 10(5B), and the application was dismissed. en-us Wed, 06 May 1998 00:00:00 +0530 Sat, 08 Apr 2017 13:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191616 The petitioner's claim to be treated as a technician under Section 10(5B) of the Income-tax Act was rejected. The ruling clarified that the benefit could apply to technicians employed in any business in India, provided they were non-residents in the preceding four financial years. However, the petitioner did not qualify as a technician with specialized knowledge in mining, as oil and gas field activities were not considered "mining" under the Act. Consequently, the petitioner was not entitled to the benefits under Section 10(5B), and the application was dismissed. Case-Laws Income Tax Wed, 06 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191616