https://www.taxtmi.com/caselaws?id=20434 The High Court ruled in favor of the foreign technician, holding that the approval for exemption from income tax should relate back to the date of the application, despite the delay caused by the Central Government. The Court emphasized that the technician should not be penalized for the administrative delay as the employer had fulfilled all requirements within the prescribed timeline. Therefore, the technician was deemed eligible for the benefit of exemption under section 10(6)(viia)(1)(B) for the assessment year 1975-76. en-us Mon, 27 Sep 1993 00:00:00 +0530 Sat, 14 Nov 2009 10:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20434 The High Court ruled in favor of the foreign technician, holding that the approval for exemption from income tax should relate back to the date of the application, despite the delay caused by the Central Government. The Court emphasized that the technician should not be penalized for the administrative delay as the employer had fulfilled all requirements within the prescribed timeline. Therefore, the technician was deemed eligible for the benefit of exemption under section 10(6)(viia)(1)(B) for the assessment year 1975-76. Case-Laws Income Tax Mon, 27 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20434