https://www.taxtmi.com/caselaws?id=37198 Analysed statistical survey information supplied under agreements with foreign enterprises can qualify as consideration for information concerning commercial or scientific knowledge under section 80-O of the Income-tax Act, 1961. The expression "use outside India" was read broadly to include practical use of the information abroad in shaping or modifying broadcasting and research programmes. Compiled survey material was treated as intelligible statistical knowledge, not mere raw data, and statistics was recognised as a science for this purpose. The services were performed in India, so the technical-services aspect did not arise. On that basis, the statutory benefit was available and refusal of approval was quashed. en-us Wed, 14 Feb 1979 00:00:00 +0530 Sat, 27 Mar 2010 13:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37198 Analysed statistical survey information supplied under agreements with foreign enterprises can qualify as consideration for information concerning commercial or scientific knowledge under section 80-O of the Income-tax Act, 1961. The expression "use outside India" was read broadly to include practical use of the information abroad in shaping or modifying broadcasting and research programmes. Compiled survey material was treated as intelligible statistical knowledge, not mere raw data, and statistics was recognised as a science for this purpose. The services were performed in India, so the technical-services aspect did not arise. On that basis, the statutory benefit was available and refusal of approval was quashed. Case-Laws Income Tax Wed, 14 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37198