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(ii) any association, whether incorporated or not and whether Indian or non-Indian, which is or was assessable or was assessed under the Indian Income-tax Act, 1922 (11 of 1922), as a company for the assessment year commencing on the 1st day of April, 1947, or which is declared by general or special order of the Board to be a company for the purposes of this Act.

Since either of BBC or Roper Public Opinion Research Centre is not an Indian company or an association, whether incorporated or not and whether Indian or non-Indian, which is or was assessable or was assessed under the Indian Income-tax Act, 1922 (XI of 1922), as a company for the assessment year commencing on 1-4-1947, or which is declared by general or special order of the Board to be a company for the purposes of this Act, these foreign enterprises are not 'a company' as defined in Section 2(17). That being the position, aforesaid first condition prerequisite for the grant of the deduction under Section 80-O of the said companies being foreign companies is not satisfied. The Commissioner (Appeals) was correct in rejecting the claim of the assessee for deduction under Section 80-O. We hold likewise.