https://www.taxtmi.com/caselaws?id=28961 The court ruled in favor of the assessee on both issues. Technical aid fees paid to a foreign collaborator were treated as revenue expenditure following precedent. Receipts from service charges and sale of scraps were deemed eligible for tax relief under section 80-I as they were related to the priority industry, aligning with the interpretation from a Supreme Court decision. The court held that these receipts could be included in the income eligible for relief, ultimately deciding against the Department's arguments. en-us Fri, 18 Dec 1981 00:00:00 +0530 Tue, 09 Mar 2010 10:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28961 The court ruled in favor of the assessee on both issues. Technical aid fees paid to a foreign collaborator were treated as revenue expenditure following precedent. Receipts from service charges and sale of scraps were deemed eligible for tax relief under section 80-I as they were related to the priority industry, aligning with the interpretation from a Supreme Court decision. The court held that these receipts could be included in the income eligible for relief, ultimately deciding against the Department's arguments. Case-Laws Income Tax Fri, 18 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28961