treated as a technician if he has specialised knowledge and experience in constructional and manufacturing operations and if he is employed in India ... technicians" also includes a person who has specialised knowledge and experience in constructional or manufacturing operations. While, normally speaking, manufacturing operations are those which
Indian Management Advisers And Leasing ... vs Deputy Commissioner Of Income-Tax on 7 October, 1994
Devilal Gherilal Shah vs Deputy Commissioner Of Income Tax. on 10 August, 1994
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15Th Income-Tax Officer vs M.M. Aga on 25 February, 1994
Equivalent citations: [1994
Shri Dinesh Mills Ltd. vs Collector Of Customs on 25 January, 1994
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D.C.W. Ltd. vs Collector Of Customs on 16 May, 1994
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