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2015 (10) TMI 1063 - AT - Income TaxClaim u/s 10(5B) denied exemption to technicians - person to have requisite qualification and work experience of having worked as technician in his past jobs and, besides this, he must be engaged as a technician in his present employment with the Indian Company - Held that:- The resume of the appellants shows that in the immediate past his main duties related to technical staff recruitment and training. Coming to the third condition, find that even while working with Coca Cola, India, New Delhi the appellant was mainly responsible for recruitment and training of local staff. Also perused the employment contract given by the appellant and from that it cannot be inferred that he was employed as a technician. In fact, in agreement with the A.O.’s comments that while working in India, the main job of the appellant was of recruitment and training of local staff. In view of this factual position, 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. In view of the above mentioned facts, the ground relating to claim u/s 10(5B) of the I. T. Act, 1961 is correctly rejected. - Decided against assessee. Charging of interest under Section 234B - Held that:- As no argument has been advanced, is also upheld and ground of the assessee in this regard is dismissed.- Decided against assessee.
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