https://www.taxtmi.com/caselaws?id=21354 The High Court ruled in favor of the assessee, allowing the appeal and setting aside the previous decision that disallowed deduction under section 80-O for training fees paid to Nigerian personnel. The judgment highlighted the distinction between technical services and industrial knowledge impartation, ultimately affirming the eligibility of the assessee for the deduction. The Court's analysis focused on the specific provisions of section 80-O and past judicial interpretations to arrive at its decision, emphasizing the lack of restriction in the section concerning trade limitations in agreements. en-us Wed, 06 Nov 1991 00:00:00 +0530 Sat, 21 Nov 2009 17:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21354 The High Court ruled in favor of the assessee, allowing the appeal and setting aside the previous decision that disallowed deduction under section 80-O for training fees paid to Nigerian personnel. The judgment highlighted the distinction between technical services and industrial knowledge impartation, ultimately affirming the eligibility of the assessee for the deduction. The Court's analysis focused on the specific provisions of section 80-O and past judicial interpretations to arrive at its decision, emphasizing the lack of restriction in the section concerning trade limitations in agreements. Case-Laws Income Tax Wed, 06 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21354