1993 (6) TMI 26

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....essee, being a doctor, received remuneration outside India in respect of the assessment year 1975-76 from Maimonides Medical Centre, Brooklyn, in U. S. A., in respect of which the assessee claimed 50 per cent. deduction under section 80R of the Income-tax Act, 1961. This deduction was disallowed by the Income-tax Officer, whereupon the assessee went in appeal. The Appellate Assistant Commissioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Maimonides Medical Centre, Brooklyn, in U. S. A. was an educational institution ? 3. Whether it was not necessary that the Maimonides Medical Centre, Brooklyn, in U. S. A. should have been notified under section 80R of the Act in order that the remuneration received therefrom would qualify for deduction under section 80R ?" On a plain reading of section 80R of the Income-tax Act, as it s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sfied. Looking to the record, we find that the Appellate Assistant Commissioner as also the Tribunal have appreciated the material on record in correct perspective. The assessee has produced sufficient material to indicate that, firstly, it was a teaching institution as also a research institution and was also engaged in running a hospital. This material also establishes that the assessee was a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Centre are approved by the American Board of Medical Specialities and the appropriate individual boards". The assessee had also filed before the Income-tax Officer a photostat copy of the certificate granted to him by the Education Department of the University of the State of New York. This certificate has been appreciated by the Appellate Assistant Commissioner as also by the Tribunal and....