Exemption Denied: Appellant Fails to Qualify as Technician u/s 10(5B) Due to Insufficient Work History Evidence. (5B.

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....Claim u/s 10(5B) denied - the claim of exemption u/s 10(5B) cannot be entertained because the appellant has to fulfill all the conditions required by section 10(5B) to qualify as a technician and he has surely failed to qualify for the same on two important conditions- having worked as a technician in the past and having been in employment as a technician with the Indian Company - AT....