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2003 (7) TMI 48 - HC - Income TaxExemption under section 80RRA – contention is that the benefit in terms of section 80RRA is available only in the event of a physical outside service by a technocrat or a technician - I hold that to earn deduction physical stay outside or physical work outside is not necessary in the given set of circumstances - In these days of technological development, one can render service without physically going outside India in terms of section 80RRA - A direction is issued to the Central Government to approve the agreement unconditionally and a further direction is given to the Department to provide deduction in terms of section 80RRA to these petitioners.
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