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[2007] 293 ITR 513 (MAD.) HIGH COURT OF MADRAS Commissioner of Income-tax v. G. Ramasamy P.D. DINAKARAN AND P.P.S. JANARTHANA RAJA, JJ. TAX CASE (APPEAL) NO. 198 OF 2004 JULY 2, 2007 Section 80RR of the Income-tax Act, 1961 - Deductions - Professional income from foreign sources â–  Assessee, a manpower management consultant, was not entitled to deduction under section 80-O in respect of payment received from foreign company; his alternative plea for deduction under section 80RR could be considered [Assessment year 1998-99] Where the assessee was a consultant in the Manpower Management and the question was whether the assessee was entitled to deduction under section 80-O in respect of payment received from foreign company : Held that the assessee fairly stated that as per the amended Act, with effect from 1-4-1998, the assessee was not entitled to relief under section 80-O. However, the Tribunal was to be directed to consider the assessee's alternative plea as to whether the assessee was entitled to relief under section 80RR and pass orders in accordance with law, after giving opportunity to the assessee. . JUDGMENT P.P.S. Janarthana Raja, J.-This appeal is filed under section 260A of the Income-tax Act, 1961 by the Revenue against the order of the Income-tax Appellate Tribunal, Chennai Bench "C", Chennai in I.T.A. No. 831/ Mds/2001, dated August 25, 2003. On June 21, 2004, this court admitted the appeal and formulated the following substantial questions of law : "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the assessee was eligible for deduction under section 80-O for the assessment year 1998-99, when the payment received from the foreign company was not in consideration for the use outside India of any patent, invention, design or trade mark ? 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the income has been assessed under the head 'Salary' ignoring the fact that the Commissioner of Income-tax (Appeals) has directed that the income should be assessed under the head 'Profits and gains of business or…

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