Law:

Section:

Section 80-O of the Income-tax Act, 1961 - Deductions - Royalty, etc., from certain foreign enterprises - Assessee was providing services outside India through its dyeing and testing division - In dyeing services division, information supplied out of India were in respect of research, local suppliers for various products/goods, informations on availability of products and market condition etc. - Assessee, in its testing division, was supplying information regarding testing, inspection of fabrics/garment and consumable goods sourcing from India - Tribunal after considering facts had pointed out that assessee through both these divisions was carrying on activities which fell within provisions of section 80-O - Whether on facts, it could be said that assessee had fulfilled conditions prescribed under section 80-O to be eligible for deduction - Held, yes Circulars and notifications - CBDT Circular No. 700, dated 23-8-1995 CASES REFERRED TO Dy. CIT v. Mittal Corpn. [2001] 77 ITD 270 (Delhi) [Para 1], CIT v. Mittal Corpn. [IT Appeal No. 15 of 2004, dated 1-11-2004] [Para 3] and Searle (India) Ltd. v. CBDT [1984] 145 ITR 673/[1983] 12 Taxman 300 (Delhi) [Para 3]. R.D. Jolly, Ms. Premlata Bansal and Ms. Rashmi Chopra for the Applicant. P.V. Kapur, Ms. Anuradha Dutt and Ms. Soni Singhfor the Respondent. JUDGMENT B.C. Patel, CJ. - This appeal arises out of the order made by the Income Tax Appellate Tribunal in ITA No. 3905/Del./99 for the assessment year 1996-97 decided on 5-6-2002 relying on the decision of the Tribunal in the case of Dy. CIT v. Mittal Corpn. [2001] 77 ITD 270 (Delhi). 2. Against the said decision dated 5-6-2002, the Revenue preferred appeal under section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the Act") and the Court framed the question as under:- "Whether the assessee has fulfilled the conditions as prescribed under section 80-O of the Income-tax Act, 1961 to be eligible for deduction ?" 3. This question was framed as the decisions rendered by the Tribunal in various appeals were challenged before this Court and, therefore, similar question was framed. At the outset we may say that the Tribunal relied on the decision in the case…

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