TMI Blog1999 (8) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... t, Mr. Vance Robert Heffern, is a citizen of the USA. He is employed with ALLTEL Information Services International Holding Inc. ( AISIH ). The employer-company has deputed him to India as a telecom manager at ALLTEL Information (India) Private Limited (AIPL) which is a wholly owned subsidiary of ALLTEL Information Services Inc., USA ( AIS ). AIPL is engaged in the business of developing and providing telecommunication services in India. It has entered into an Operational Support Services agreement ( OSS ) with Hughes Ispat Limited (HIL), an Indian company, which has been awarded a contract for rendering telecommunication services in the Maharashtra telecom circle. Under the OSS agreement, the following services would be rendered by AIPL : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be mentioned here that though his deputation to India commenced from April 1, 1998, the applicant first arrived in India on February 11, 1998. Further, he was not resident in India within the meaning of section 6(1) of the Income-tax Act, 1961, during any of the financial years 1993-94, 1994-95, 1995-96 and 1996-97. As per the agreement dated November 10, 1998, entered into with the applicant, the employer-company (AISIH) has undertaken to bear all Indian taxes arising on the compensation to be paid to the applicant for his services in India. An individual claiming exemption under section 10(5B)must satisfy the following four conditions : (i) He must be a technician as defined in the Explanation ; (ii) He must be in the employmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carry out during the period of his assignment in India so as to judge whether his specialised knowledge and experience are actually utilised in his employment in India. The applicant is an employee of AISIH which specialises, inter alia, in the provision of telecommunications related services and has the necessary resources to provide specialised personnel. Even though AIPL is also engaged in the business of developing and providing telecommunications related services, it being a newly incorporated company was in need of specialists to assist itself in carrying on its business efficiently. Therefore, AIPL entered into an agreement for deputation of specialists with AISIH as a result of which the applicant has been seconded to AIPL as tel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be regarded as a disqualification for treating the applicant as a technician as it is of the considered view that special knowledge may be obtained either by education or by special experience . In the resume, the applicant has claimed that he has wide experience in consolidation of multi-State call center operations along with conversion and implementation of a variety of support systems. He has over 14 years of experience with ALLTEL in the field of plant operations and has held service center/call center positions which have resulted in his developing a strong foundation of technical and administrative knowledge in both wireline and wireless operations. He has held responsibilities as supervisor and manager of wireless call ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erations. The nature of the applicant s responsibilities, thus, encompasses all aspects of consulting, deployment of services, implementation of documented work flows and providing end-user training in respect of telephone operations which indeed require an extensive application of technical skills and a high degree of specialised knowledge and experience. The applicant s entitlement for being treated as a technician is beyond question. The applicant s contention that he is a technician within the meaning of section 10(5B) of the Income-tax Act, 1961, read with the notification dated July 27, 1993, has not been opposed by the Department. The only objection raised by the Department is that since the applicant is an employee of a fore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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