https://www.taxtmi.com/caselaws?id=22911 The court partially allowed the petition, quashing the Board's refusal to grant approval for deduction on the royalty fee under the agreement. The court directed the Board to approve and allow the deduction for the royalty payment under section 80-O of the Income-tax Act, 1961. However, the training fee paid for training Nigerian personnel in India was not entitled to deduction under section 80-O as the skill imparted should be made available by the assessee for use outside India to qualify for deduction. en-us Thu, 26 Jul 1990 00:00:00 +0530 Tue, 15 Dec 2009 13:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22911 The court partially allowed the petition, quashing the Board's refusal to grant approval for deduction on the royalty fee under the agreement. The court directed the Board to approve and allow the deduction for the royalty payment under section 80-O of the Income-tax Act, 1961. However, the training fee paid for training Nigerian personnel in India was not entitled to deduction under section 80-O as the skill imparted should be made available by the assessee for use outside India to qualify for deduction. Case-Laws Income Tax Thu, 26 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22911