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1996 (8) TMI 538 - AAR - Income TaxWhether, on the facts and in the circumstances of the case, exemption under section 10(5B) of the Income-tax Act, 1961, would be available to the applicant ? Whether, on the facts and in the circumstances of the case, the applicant would be considered as a “technician” for the purpose of section 10(5B) of the Income-tax Act, 1961 ?
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