Deduction U/s. 80HHE available on Income from Technical services provided outside India for development of computer software

HIGH COURT OF MADRAS Commissioner of Income-tax, Chennai versus B.T. System & Service Ltd. Tax Case (Appeal) Nos. 1159 to 1163 of 2005 JUNE 14, 2012 JUDGMENT Mrs. Chitra Venkataraman, J. The Revenue is on appeal as against the order of the Tribunal, relating to the assessment years 1993-94 to 1995-96. The Tribunal passed a common order in respect of the appeals filed by the assessee for the assessment years 1993-94 and 1994-95 and the Revenue, for the assessment years 1993-94, 1994-95 and 1995-96 respectively. 2. It is seen from the records that the assessment for the as...