https://www.taxtmi.com/caselaws?id=37508 The High Court ruled in favor of the assessee, affirming their eligibility for relief under Section 85C based on the entire gross amount received from the foreign company. The court emphasized that relief should be granted on the total income without deducting expenses, interpreting the provision to focus on the income accruing or received for technical services. This decision distinguished the case from a Supreme Court precedent under Section 80E, clarifying that relief calculations under Section 85C should consider the gross amount received. en-us Tue, 16 Jan 1979 00:00:00 +0530 Tue, 30 Mar 2010 12:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37508 The High Court ruled in favor of the assessee, affirming their eligibility for relief under Section 85C based on the entire gross amount received from the foreign company. The court emphasized that relief should be granted on the total income without deducting expenses, interpreting the provision to focus on the income accruing or received for technical services. This decision distinguished the case from a Supreme Court precedent under Section 80E, clarifying that relief calculations under Section 85C should consider the gross amount received. Case-Laws Income Tax Tue, 16 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37508