TMI Blog2004 (5) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... e was employed in a business carried on in India specially when he was an employee of M/s. Cray Research UK Ltd. and was drawing his salary in Sterling Pound in UK. The Learned Commissioner of Income-tax (Appeals) has erred in facts allowing exemption under section 10(6)( vii )( a ) on the basis of a letter from Ministry of Science Technology which was subject to fulfilment of all other terms and conditions of section 10(6)( vii )( a ) which have not been fulfilled." 2. The assessee Mr. E. Stantone is a technician who was employed with M/s. Cray Research India Limited during the period relevant to assessment year 1992-93. The Assessing Officer asked the assessee to furnish the exemption obtained under section 10(6)( vii )( a ) fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in India for which the Central Government may waive the condition relating to sub-clause in the case of individual who is employed in India for designing erection and examination of machinery or plant etc. Further proviso to sub-section mentions that nothing shall relate to a period exceeding 24 months commencing from the date of his arrival in India unless approval of the Central Government was obtained before the first day of October of the relevant assessment year. The Assessing Officer also noted that the section had undergone a change w.e.f. 1-6-1992 whereby the approval of the Government was not required but for accounting year 1991-92 such approval was essential. The assessee had not furnished the approval for extension of the contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed by the assessee. The concerned Government department while issuing the approval had with them both the applications at the relevant time when they issued the approval. Such approval was granted on 19 Aug., 1992 which is within the stipulated time of 1st October of relevant assessment year, i.e., 1st October, 1992. It was further stated that the concerned department was no longer functioning now as approval was no more necessary after 30th June, 1992 relevant to assessment year 1993-94 whereas the Assessing Officer passed its order in Sept. 1994 and by that time it was not possible to obtain any clarification. "SECTION 10(6)(VIIA) FOREIGN TECHNICIAN "Exemption need not await Govt. approval. Where a foreign technician is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, clear that approval was granted before 1st Oct. of the relevant assessment year and covered both the periods, i.e., initial as well as extended periods. Further, the assessee is entitled to exemption under section 10(6)( viia ) by virtue of the Notification No. S.O. 235 of March, 1992 of the Government covering field of information technology. It must be stated that the individual is rendering services as technician in the employment in a business carried on in India by M/s. Cray Research India Ltd. There is, therefore, no reason to gross up his salary. The addition made in this regard is therefore, deleted. The order of Commissioner of Income-tax (Appeals) is confirmed and the appeal of the department is dismissed. 9. In the resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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