https://www.taxtmi.com/caselaws?id=151831 The Tribunal upheld the CIT(A)'s decision, affirming that the assessee's consultancy services qualify as "technical or professional services" under section 80-O of the Income-tax Act, 1961. Consequently, the assessee is entitled to the deduction. The Revenue's appeal was dismissed, with the Tribunal distinguishing the present case from Eastman Consultants and aligning with the precedent set in E. P. W. Da Costa, emphasizing the specialized nature of the services provided. en-us Wed, 05 Nov 2003 00:00:00 +0530 Wed, 03 Jul 2024 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151831 The Tribunal upheld the CIT(A)'s decision, affirming that the assessee's consultancy services qualify as "technical or professional services" under section 80-O of the Income-tax Act, 1961. Consequently, the assessee is entitled to the deduction. The Revenue's appeal was dismissed, with the Tribunal distinguishing the present case from Eastman Consultants and aligning with the precedent set in E. P. W. Da Costa, emphasizing the specialized nature of the services provided. Case-Laws Income Tax Wed, 05 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151831