Commissioner Of Income Tax vs Marketing Research Corporation on 20 January, 1987
In this connection the assessing officer relied on Tribunal, Bombay Bench decision, in Tata Unisys Ltd. (Formerly Tata Burroughs Ltd.) v. Dy. CIT (1993) 47 TTJ (Bom) 8 and Delhi High Court decision in the case of CIT v. Marketing Research Corpn. (1987) 61 CTR (Del) 204. Accordingly, he allowed the deduction under section 80HHD on the net convertible foreign exchange brought to India and, as per the assessing officer's calculation, the admissible deduction was worked out at Rs. 14,614 only.