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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Claim u/s 10(5B) denied - the claim of exemption u/s 10(5B) ...

Case Laws     Income Tax

October 16, 2015

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

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