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2009 (7) TMI 359 - KARNATAKA HIGH COURTExemption under section 10(6)(viia)(II) – Foreign technician – status as non-resident for years before entry into India - the requirements in terms of the statutory provision for exemption u/s 10(6)(viia)(II ) are (1) that the assessee should qualify for the year of entry in terms of the assessee being not a resident in the year in which he is entering, and (2) is a person who was not resident in all the four preceding financial years immediately preceding the financial year of his entry. That means if the assessee though he is not a resident in the year of entry, was a resident in any of the preceding four financial years, he cannot claim the benefit of the provision. - In the present case, the assessee claimed the benefit with reference to the date of entry on September 12, 1990, the assessment year is 1991-92. Then for the four assessment years commencing from 1991-92 which ends in 1994-95 the assessee is entitled for the benefit in terms of the statutory provision. – Held that exemption is available for forty eight months – status after entry is not relevant
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