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2009 (11) TMI 438 - KERALA HIGH COURTRoyalty from foreign enterprises- The appellant is a reputed professor engaged in coaching students mainly for medical and engineering entrance examinations. Along with training students locally in the State, he has developed educational material in the form of CDs and in book form which are exported to students abroad. The appellant claimed the benefit of deduction under section 80-O of the Act. However, the Income-tax Officer disallowed the claim for the reason that the deduction under section 80-O of the Act is admissible only in respect of income received from foreign enterprises in consideration of use outside India of any patent, invention, design, registered trade mark and the consideration here is not for any such use. Commissioner(Appeals) and Tribunal disallowed the assessee claim. Held that- the item covered under section 80-O of the Act are generally items falling under the group of “intellectual property rights”. The assessee had not made any new invention. Thus there is no interference with the order of Tribunal and Commissioner (Appeals).
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