2009 (11) TMI 438

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ok form which are exported to students abroad. The appellant claimed the benefit of deduction under section 80-O of the Act. However, the Income-tax Officer disallowed the claim for the reason that the deduction under section 80-O of the Act is admissible only in respect of income received from foreign enterprises in consideration of use outside India of any patent, invention, design, registered t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppearing for the respondent. 2. The appellant is a reputed professor engaged in coaching students mainly for medical and engineering entrance examinations. Along with training students locally in the State, he has developed educational material in the form of CDs and in book form which are exported to students abroad. The appellant claimed the benefit of deduction under section 80-O of the Incom .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the appellant only converts the text books and other educational materials into more concise form for better and easy understanding by the students. 4. After hearing both sides and after going through the orders of the Tribunal, we are unable to accept the contention of the appellant because in our view, the items covered under section 80-O of the Act are generally items falling under the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X