https://www.taxtmi.com/caselaws?id=8982 The court held that the skipper of a fishing trawler did not qualify as a 'technician' under the Explanation to section 10(6)(vii) of the Income-tax Act, 1961. Despite the skipper's specialized knowledge and training responsibilities, the court found that his role did not involve 'industrial or business management techniques' as required by the definition. Consequently, the court ruled in favor of the department, directing each party to bear their own costs and forwarding a copy of the judgment to the Income-tax Appellate Tribunal, Cochin Bench. en-us Fri, 01 Dec 1972 00:00:00 +0530 Wed, 17 Jun 2009 19:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8982 The court held that the skipper of a fishing trawler did not qualify as a 'technician' under the Explanation to section 10(6)(vii) of the Income-tax Act, 1961. Despite the skipper's specialized knowledge and training responsibilities, the court found that his role did not involve 'industrial or business management techniques' as required by the definition. Consequently, the court ruled in favor of the department, directing each party to bear their own costs and forwarding a copy of the judgment to the Income-tax Appellate Tribunal, Cochin Bench. Case-Laws Income Tax Fri, 01 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8982