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1994 (8) TMI 304 - AAR - Income TaxExtract: .......ty on the two questions set out in the application is (1) On the stated facts of the case, the exemption under section 10(5B) of the Income-tax Act, 1961, is available to the applicant. (2) On the stated facts of the case, the applicant is a "technician" within the meaning of the Explanation to section 10(5B) of the Income- tax Act, 1961.
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