https://www.taxtmi.com/caselaws?id=151879 The appellant was successful in their appeal regarding the eligibility for a deduction under section 80-O of the Income-tax Act, 1961. The appellant, engaged in designing fabrics for foreign and local clients, claimed the deduction which was initially denied by the Assessing Officer and upheld by the Commissioner of Income-tax (Appeals). However, the Tribunal ruled in favor of the appellant, determining that the sketches created by the appellant qualified as "designs" under section 80-O. The Tribunal emphasized that the appellant met the conditions of the section, including the use of designs outside India, and allowed the appellant to claim the deduction of Rs. 15,13,593. en-us Wed, 23 Apr 2003 00:00:00 +0530 Tue, 18 Jun 2013 17:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151879 The appellant was successful in their appeal regarding the eligibility for a deduction under section 80-O of the Income-tax Act, 1961. The appellant, engaged in designing fabrics for foreign and local clients, claimed the deduction which was initially denied by the Assessing Officer and upheld by the Commissioner of Income-tax (Appeals). However, the Tribunal ruled in favor of the appellant, determining that the sketches created by the appellant qualified as "designs" under section 80-O. The Tribunal emphasized that the appellant met the conditions of the section, including the use of designs outside India, and allowed the appellant to claim the deduction of Rs. 15,13,593. Case-Laws Income Tax Wed, 23 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151879