AUTHORITY FOR ADVANCE RULINGS
R.L. MEENA , MEMBERS , S. RANGANATHAN. CHAIRMAN D.B. LAL
Monte Harris -Appellant
Versus
Commissioner of Income-tax -Respondent
A.A.R. NO. 220 OF 1995
Decided On : 04-08-1995
Harihar Lal, M.G.C. Goel
Q. 1: On the stated facts, the applicant is entitled to exemption under section 10(55) of the Income-tax Act, 1961.
Q. 2: On the stated facts, the applicant is a technician within the meaning of the Explanation to section 10(5B) of the Act.