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1998 (5) TMI 407 - AUTHORITY FOR ADVANCE RULINGSExtract: .......edge of any constructional operations. For all these reasons, this argument of the applicant also fails. We are, therefore, of the view that in the facts and circumstances of the case, the applicant is not a “technician” and is not entitled to the benefits of section 10(5B) of the Income-tax Act. The application is disposed of as above.
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