Assessee not eligible for deduction u/s. 80RRA if the technical services provided by the assessee are not approved by the Govt.

P A Chacko Muthalaly Vs ACIT (ITAT Mumbai)- If the approvals of the technical services have not been granted, obviously then assessee is not entitled for deduction u/s.80RRA. The Tribunal cannot go beyond its scope to hold that CBDT was not correct in refusing the permission for which assessee could have taken appropriate steps before the Honourable High Court. In the light of this discussion we are of the view that assessee is not entitle for deduction u/s.80 RRA.

P.A. Cha

Please become a Premium member. If you are already a Premium member, login here to access the full content.