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1997 (10) TMI 409 - AAR - Income TaxExtract: .......him should be in the affirmative. The Authority, therefore, pronounces the following Ruling Questions Answers 1. In the facts and circumstances explained in detail in Annexure I, the applicant is a qualified technician as defined under section 10(5B ); and accordingly Yes 2. The applicant would be entitled to the exemption under section 10(5B). Yes
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