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

ITAT Mumbai

I.T.A. No.: 6242/Mum/2009

Assessment Year: 2002- 03
&

I.T.A. No.: 6243/Mum/2009

Assessment Year: 2004- 05

ORDER

Per T.R. Sood (AM):

These appeals filed by the assessee are directed against the order dated 18.09.2009 of Commissioner of Income Tax (Appeals)-32, Mumbai and relates to the assessment years 2002-03 and 2004-05.

2. In both these appeals identical grounds have been raised through which the following two disputes have been raised:-

“1. Confirmation of the rejection of the claim of deduction u/s. 80RRA of Rs. 8,48, 155/-.

2. Rejection of the alternate claim of deductions u/s. 80(0).”

3. After hearing both the parties we find that assessee who is an Electronic Engineer and expert in Lazer Technology has rendered some technical services to the foreign parties and claimed deduction u/s.80 RRA. The deduction was denied by the AO because assessee had not fulfilled the condition as per section 80 RRA, sub section (2), clause (ii).