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    <title>1975 (7) TMI 22 - BOMBAY High Court</title>
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    <description>The High Court of Bombay ruled in favor of the foreign technician (referred to as the assessee) in a case concerning the interpretation of section 10(6)(vii)(a)(ii) of the Income-tax Act, 1961. The court held that the assessee, who had changed employers but fulfilled all conditions as a foreign technician, was entitled to exclude taxes paid by the employer from their taxable income, even after switching employers. The court emphasized that the provision did not require the assessee to remain with the same employer but to continue employment in India for the specified period to qualify for tax benefits.</description>
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    <pubDate>Thu, 10 Jul 1975 00:00:00 +0530</pubDate>
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      <title>1975 (7) TMI 22 - BOMBAY High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=38900</link>
      <description>The High Court of Bombay ruled in favor of the foreign technician (referred to as the assessee) in a case concerning the interpretation of section 10(6)(vii)(a)(ii) of the Income-tax Act, 1961. The court held that the assessee, who had changed employers but fulfilled all conditions as a foreign technician, was entitled to exclude taxes paid by the employer from their taxable income, even after switching employers. The court emphasized that the provision did not require the assessee to remain with the same employer but to continue employment in India for the specified period to qualify for tax benefits.</description>
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      <pubDate>Thu, 10 Jul 1975 00:00:00 +0530</pubDate>
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