Where the contracts of service of foreign technicians are approved by the Government of India (in the administrative Ministries concerned), it is open to the I.T.O. to go into certain questions.

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....Board's Circular No.14-D of 1956, it was stated that the approval given by the Ministry of Commerce & Industry should be accepted by the I.T.O. so far as the terms of service of the technician are concerned and that it was open to the I.T.O. to consider at the time of assessment whether the assessee was a technician in the sense in which the word was used in the Act. This matter was later reviewed....

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....he first limb requires that he should be a person having specialised knowledge and experience in constructional or manufacturing operations or in mining, etc. (hereinafter referred to as the 'requisite knowledge and experience'). The second limb of the definition requires that the person concerned should be employed in India in a capacity in which such specialised knowledge and experience are actu....