https://www.taxtmi.com/caselaws?id=36951 The court held that the exemption for foreign technicians under Section 10(6)(vii)(b) of the Income Tax Act applies to an aggregate period of 365 days, whether continuous or broken. It rejected the argument that English case law on the term "period" was directly relevant and emphasized the legislative intent behind the provision. The court affirmed the Tribunal's interpretation, ruling in favor of allowing the exemption for broken periods of stay in India. en-us Wed, 12 Dec 1979 00:00:00 +0530 Thu, 25 Mar 2010 15:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36951 The court held that the exemption for foreign technicians under Section 10(6)(vii)(b) of the Income Tax Act applies to an aggregate period of 365 days, whether continuous or broken. It rejected the argument that English case law on the term "period" was directly relevant and emphasized the legislative intent behind the provision. The court affirmed the Tribunal's interpretation, ruling in favor of allowing the exemption for broken periods of stay in India. Case-Laws Income Tax Wed, 12 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36951