https://www.taxtmi.com/caselaws?id=32095 An applicant seconded to work in India was found entitled to exemption under section 10(5B) of the Income-tax Act, 1961 because his specialised knowledge and technical expertise were being used in India and were not locally available. The jurisdictional Commissioner accepted this position on the basis of the applicant's bio-data and terms of appointment, supporting satisfaction of the statutory requirements for the exemption. en-us Wed, 24 Mar 2004 00:00:00 +0530 Wed, 14 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32095 An applicant seconded to work in India was found entitled to exemption under section 10(5B) of the Income-tax Act, 1961 because his specialised knowledge and technical expertise were being used in India and were not locally available. The jurisdictional Commissioner accepted this position on the basis of the applicant's bio-data and terms of appointment, supporting satisfaction of the statutory requirements for the exemption. Case-Laws Income Tax Wed, 24 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32095