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    <title>1986 (4) TMI 47 - CALCUTTA High Court</title>
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    <description>The High Court ruled in favor of the foreign technician, holding that the remuneration and perquisites received while working for two different employers in India were exempt from income tax under section 10(6)(vii)(a)(ii) of the Income-tax Act, 1961. The court emphasized that the technician&#039;s services were approved by the Government of India, making him eligible for the exemption despite working for multiple employers under approved contracts. The judgment clarified the interpretation of the provision and affirmed the technician&#039;s entitlement to the exemption based on the government&#039;s approval of his contracts.</description>
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    <pubDate>Mon, 21 Apr 1986 00:00:00 +0530</pubDate>
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      <title>1986 (4) TMI 47 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=26549</link>
      <description>The High Court ruled in favor of the foreign technician, holding that the remuneration and perquisites received while working for two different employers in India were exempt from income tax under section 10(6)(vii)(a)(ii) of the Income-tax Act, 1961. The court emphasized that the technician&#039;s services were approved by the Government of India, making him eligible for the exemption despite working for multiple employers under approved contracts. The judgment clarified the interpretation of the provision and affirmed the technician&#039;s entitlement to the exemption based on the government&#039;s approval of his contracts.</description>
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      <pubDate>Mon, 21 Apr 1986 00:00:00 +0530</pubDate>
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