https://www.taxtmi.com/caselaws?id=20267 The High Court upheld the Tribunal's decision, ruling in favor of the assessee on the entitlement to claim a 50% deduction under section 80R of the Income-tax Act for remuneration received outside India. The Court determined that the Maimonides Medical Centre in the U.S. qualified as an educational institution under the Act, emphasizing that notification of the institution was not necessary for the deduction. The Court accepted the evidence presented, including the institution's educational nature and compliance with professional requirements, and dismissed the Revenue's appeal, granting the deduction without imposing costs. en-us Tue, 22 Jun 1993 00:00:00 +0530 Thu, 12 Nov 2009 18:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20267 The High Court upheld the Tribunal's decision, ruling in favor of the assessee on the entitlement to claim a 50% deduction under section 80R of the Income-tax Act for remuneration received outside India. The Court determined that the Maimonides Medical Centre in the U.S. qualified as an educational institution under the Act, emphasizing that notification of the institution was not necessary for the deduction. The Court accepted the evidence presented, including the institution's educational nature and compliance with professional requirements, and dismissed the Revenue's appeal, granting the deduction without imposing costs. Case-Laws Income Tax Tue, 22 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20267