N.V. Vasudevan, J.M. ORDER This is appeal by Revenue against order dt. 6th Feb., 2006 of CIT(A)-XXX, New Delhi, relating to asst. yr. 2002-03. 2. Grounds are as under :- "1. CIT(A) has erred in facts and law in deleting addition of Rs. 12,30,950 wrongly claimed by employer as exempted under s. 10(5B)." 3 . assessee, British citizen, was employee of Scott Wilson Kirk Patrick and Company Limited, UK (hereinafter referred to as 'the employer') and commenced his Indian assignment with employer on 24th July, 2001 to function as Team Leader on Tamil Nadu TNI Contract Supervision Project. In respect of services rendered while on deputation to India, assessee received salary and allowances outside India from employer. Further assessee was also provided with local benefits in India. As per terms of Overseas Employment Contract between assessee and Scott Wilson Kirk Patrick & Co. Ltd., employer in India was responsible for local Indian tax while assessee is in employment with employer in India on deputation. assessee filed return of income for relevant asst. yr. on 26th Feb., 2004 declaring total taxable income of Rs. 27,91,760. For relevant assessment year appellant qualified as 'not ordinarily resident' in India as per s. 6(6) of Act. assessee while determining his total income did not include benefit which assessee derived in form of payment of tax by Indian employer. According to AO such benefit will also be part of salary income of assessee and ought to have been included/considered while computing his total income. According to assessee tax so paid by employer does not form part of total income in view of provisions of s. 10(55) of Act which reads as follows : "10(5B): In case of individual who renders services as 'technician' in employment (commencing from date after 31st March, 1993) of Government or of local authority or of any corporation set up under any special law or of any such institution or body established in India for carrying on scientific research as is approved for purposes of this clause by prescribed authority in any business carried on in India and individual was not resident in India in any of four financial years immediately preceding financial year in which he arrived in India and tax on his income for such services chargeable under head 'Salaries' is paid to Central Government by employer which tax in case of employer, being company, may be paid notwithstanding anything contained in s. 200 of Companies Act, 1956, tax so paid by employer for period not exceeding forty eight months commencing from date of his arrival in India. Explanation For purposes of this clause, 'technician' means person having specialized knowledge and experience in- (i) Construction or manufacturing operations, or any mining or in generation of electricity or any other form of power, or (ii) Agriculture, animal husbandry, dairy farming, deep sea fishing or ship building, or (iii) Such other field as Central Government may, having regard to availability of Indians having specialized knowledge and experience therein, needs of country and other relevant circumstances, by notification in official gazette specify Who is employed in India in such capacity in which such specialized knowledge and experience are actually utilised." 4. In order to claim exemption under s. 10(55) of Act following conditions had to be fulfilled viz-, "(i) individual should be non-resident in India in all 4 financial years immediately preceeding financial year in which he arrived in India; (ii) tax on income for services rendered in India should beborne by employer company; (iii) exemption is available for period of 48 months from date of arrival into India; (iv) individual is 'technician', as defined in section and must possesses specialized knowledge and experience to qualify as technician; (v) Such knowledge and experience must be utilized in business carried on in India." 5. Before AO assessee had vide letter dt. 28th Feb., 2005 informed AO about nature of his employment, salary and other perquisites payable, professional qualification of assessee, nature of services rendered during previous year. assessee also enclosed notorised copy of contract of employment, evidence of professional qualification etc. AO, however, completed F assessment without making any reference to above and determined taxable income of assessee holding that tax paid by employer in India had to be grossed up, as follows : Income as per return of Rs. income 27,91,760 27,91,760 X Income after gross up 100 : 100-Tax 2791760 X 100 = 40,22,710 100-30.6 Rs. Total income : 40,22,710 6. On appeal by assessee, CIT(A) held that taxes paid by employer in India should not be grossed up, since tax so paid does not form part of total income of assessee in view of provisions of s. 10(5B) of Act. CIT(A) also held that conditions to be fulfilled for application of s. 10(5B) of Act were satisfied in case of assessee. Aggrieved by order of CIT(A), assessee is in appeal before Tribunal. 7. Before us, Id. Departmental Representative relied on order of AO. learned counsel for assessee highlighted as to how claim for relief under s. 10(5B) of Act was duly fulfilled by assessee. In particular learned counsel for assessee drew our attention to findings of CIT(A) in this regard. 8. We have heard rival submissions. documents on record shows following. assessee arrived in India for first time in June, 2000 as can be seen from his passport. For four years preceding financial year 2000-01 (year in which he arrived in India), assessee qualified as non- resident under s. 6 of Act. tax on income earned by assessee while on assignment to India was borne by employer. tax paid by employer was not treated as income in hands of assessee in accordance with s. 10(5B) of Act. exemption was availed by assessee during financial year 2001-02, being period within 48 months of assessee's arrival in India. For purpose of availing exemption under s. 10(5B), individual must be technician as defined in said section. assessee's technical/professional education in field of construction is as under : Bachelor in Sciences degree in Civil Engineering conferred by Paisley College of Technology; Certificate of Membership of Institute of Highways and Transportation; Membership of Institute of Civil Engineers. assessee has experience in field of construction supervision, design works of new buildings, widening of both rural and urban highways and express ways, including all structures such as bridges, tunnels and major interchanges in both developing and fully developed countries like UK, UAE, State of Qatar and India. various projects undertaken by assessee in past makes it evident that assessee possesses specialized knowledge and experience to qualify as technician. Equipped with requisite specialized skill and knowledge, assessee was deputed to India as Team Leader on Tamil Nadu TNI Contract Supervision Project. He was overall incharge of construction package and was responsible for guiding, monitoring, supervising and controlling all activities related to construction. Hence, his knowledge and experience was utilized in business carried on in India. 9. In view of above it is held that assessee satisfied conditions laid down under s. 10(5B) of Act and qualifies for exemption. Accordingly, addition of Rs. 12,30,950 made by learned AO by grossing up taxes paid by assessee's employer was rightly deleted by CIT(A). order of CIT(A) is, therefore, upheld and appeal by Revenue is dismissed. *** ASSISTANT COMMISSIONER OF INCOME TAX v. JAMES W. STEWART