https://www.taxtmi.com/caselaws?id=365396 The court upheld the Tribunal's decision to categorize a portion of receipts as "routine services" for deduction under Section 80-O, based on the change in law effective from A.Y. 1992-93. It clarified that routine services like supervising weight loading and storage of goods in India do not qualify for deduction under Section 80-O. The appellant's argument that such activities required technical knowledge was rejected, as they were deemed separate from technical services. Ultimately, all legal questions were decided in favor of the Revenue, resulting in the dismissal of the appeals for the assessment years 1992-93 to 1997-98. en-us Mon, 13 Aug 2018 00:00:00 +0530 Sat, 29 Dec 2018 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365396 The court upheld the Tribunal's decision to categorize a portion of receipts as "routine services" for deduction under Section 80-O, based on the change in law effective from A.Y. 1992-93. It clarified that routine services like supervising weight loading and storage of goods in India do not qualify for deduction under Section 80-O. The appellant's argument that such activities required technical knowledge was rejected, as they were deemed separate from technical services. Ultimately, all legal questions were decided in favor of the Revenue, resulting in the dismissal of the appeals for the assessment years 1992-93 to 1997-98. Case-Laws Income Tax Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365396