https://www.taxtmi.com/caselaws?id=62860 The Tribunal allowed the assessee's appeal for the assessment year 1982-83, granting a 100% deduction under Section 80-O for technical services rendered abroad. It upheld the CIT(Appeals)'s decision on investment allowance for dumpers but remanded the issue of expenditure under Section 80-VV back to the ITO for further examination. However, for the assessment year 1983-84, the Tribunal sided with the Revenue, applying Section 80-HHB instead of Section 80-O and set aside the CIT(Appeals)'s decision. en-us Fri, 09 Mar 1990 00:00:00 +0530 Sat, 22 Jan 2011 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62860 The Tribunal allowed the assessee's appeal for the assessment year 1982-83, granting a 100% deduction under Section 80-O for technical services rendered abroad. It upheld the CIT(Appeals)'s decision on investment allowance for dumpers but remanded the issue of expenditure under Section 80-VV back to the ITO for further examination. However, for the assessment year 1983-84, the Tribunal sided with the Revenue, applying Section 80-HHB instead of Section 80-O and set aside the CIT(Appeals)'s decision. Case-Laws Income Tax Fri, 09 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62860