9911796707
TMI Blog1993 (6) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 accepted the assessee's appeal on the said g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 stood then, it is clear that, in order to be entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 research worker and had rendered services with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edical 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 both have rightly come to the conclusion that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in question was an educational institution within the meaning of section 80R of the Income-tax Act. In view of our findings hereinabove, question No. 1 is answered in the affirmative, i.e., against the Revenue and in favour of the assessee ; question No. 2 is answered in the affirmative, i.e., against the Revenue and in favour of the assessee ; and question No. 3 is answered in the negative, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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