https://www.taxtmi.com/caselaws?id=59503 The Tribunal upheld the CIT(A)'s decisions, allowing the Section 80HHE deduction and deleting the disallowance of the overseas maintenance allowance. The Tribunal found the agreements valid, confirmed the technical qualifications and employment status of the personnel, and ruled that the payments were not subject to TDS. The cross-objection regarding bad debts was dismissed as infructuous. Both the Revenue's appeal and the assessee's cross-objection were dismissed. en-us Wed, 16 Apr 2008 00:00:00 +0530 Sat, 21 Jul 2012 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59503 The Tribunal upheld the CIT(A)'s decisions, allowing the Section 80HHE deduction and deleting the disallowance of the overseas maintenance allowance. The Tribunal found the agreements valid, confirmed the technical qualifications and employment status of the personnel, and ruled that the payments were not subject to TDS. The cross-objection regarding bad debts was dismissed as infructuous. Both the Revenue's appeal and the assessee's cross-objection were dismissed. Case-Laws Income Tax Wed, 16 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59503