TMI Blog1996 (10) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... international reputation in conceptual engineering, detailed engineering and design, procurement and construction of all types of process plants. The applicant is assigned by the U. K. company to an oil refinery project in India in the position of construction director. The applicant arrived in India on November 16, 1995, in connection with his employment with the U. K. company. The applicant has presented this application under section 245Q(1) of the Income-tax Act, 1961, seeking the ruling of this authority on the following questions : 1. Whether the applicant will qualify as a technician in accordance with section 10(5B) of the Act ; and accordingly. 2. Whether, the taxes paid by the employer of the applicant would be exempt fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide its letter dated January 3, 1995. The applicant did not get any technical education but it is stated that he has worked extensively on similar projects all over the world during his professional career spanning over three decades since 1960 in various capacities as draftsman, project scheduled engineer, head computer operations, construction planner, cost engineer, chief construction planner, application engineer, senior construction planner, etc. The answer to the applicant s questions primarily depends upon the issue whether he can be said to be a technician within the meaning of section 10(5B) of the Act. This provision, which was inserted in the Act by the Finance Act of 1993 with effect from April 1, 1994, replaces section 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the employer for a period not exceeding forty eight months commencing from the date of his arrival in India ; . . . . Explanation.-For the purposes of this clause, technician means a person having specialised knowledge and experience in- (i) constructional or manufacturing operations, or in mining or in the generation of electricity or any other form of power, or . . . who is employed in India in a capacity in which such specialised knowledge and experience are actually utilised ; Leaving out the irrelevant portions of the exemption clause, the first point for consideration before the authority is whether the applicant can be stated to be a person having specialised knowledge and experience in constructional or manufacturin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctionary. The above definitions suggest that special knowledge may be obtained either by education or by special experience. The same view has been expressed by the Andhra Pradesh High Curt in the case of Batta Kalyani v. CIT [1985] 154 ITR 59, while deciding a similar issue in connection with clubbing of income under section 64 of the Act. The court held that possession of any qualification issued by a recognised body is not necessary for knowledge and experience . A similar view has been held by the Kerala High Court in CIT v. Sorajbi Dorabji [1987] 168 ITR 598, the Bombay High Court in Dr. J. M. Mokashi v. CIT [1994] 207 ITR 252 and the Madhya Pradesh High Court in CIT v. Madhubala Shrenik Kumar [1990] 181 ITR 180. The applicant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. C. Liaise with the construction manager and review all detailed work schedules and weekly manpower schedules. D. Conduct studies and establish guidelines to be used in estimating man-hours. E. Analyse construction look-ahead schedules and construction progress. Review progress with technical controls manager and construction management. F. Review weekly progress and investigate shortage of material. G. Assist in preparation of field progress reports. H. Supervise sub-contractors schedules, check for conformity with overall construction programme objectives and analyse feasibility. I. Review manpower and productivity statistics. J. Supervise sub-contractors weekly work lists for critical activities. K. Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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