https://www.taxtmi.com/caselaws?id=14141 The court ruled in favor of the petitioner, allowing the deduction claim under sections 80RRA and 80-O of the Income-tax Act. The court held that the petitioner's advisory role to a UK company post-retirement qualified for relief under section 80RRA, despite not having a traditional employer-employee relationship. The court emphasized that the term "employer-employee" encompassed consultants and technicians, aligning with prior court decisions. The denial of benefits was overturned, and the petitioner was granted approval under section 80RRA, resulting in the writ petition being allowed and the rule made absolute. en-us Mon, 11 Dec 2000 00:00:00 +0530 Tue, 14 Jul 2009 10:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14141 The court ruled in favor of the petitioner, allowing the deduction claim under sections 80RRA and 80-O of the Income-tax Act. The court held that the petitioner's advisory role to a UK company post-retirement qualified for relief under section 80RRA, despite not having a traditional employer-employee relationship. The court emphasized that the term "employer-employee" encompassed consultants and technicians, aligning with prior court decisions. The denial of benefits was overturned, and the petitioner was granted approval under section 80RRA, resulting in the writ petition being allowed and the rule made absolute. Case-Laws Income Tax Mon, 11 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14141