Dismissing the appeal of the assesse, the Court held that ; major information sent by the Appellant to the Sumitomo Corporation was in the form of blue prints for the manufacture of dies for stamping of doors. There was principal and agent relationship, accordingly the assesse was not entitle to deduction .Court also observed that ,the Appellant failed to prove that he rendered technical services to the Sumitomo Corporation and also the relevant documents to prove the basis for alleged payment by the Corporation to him. The letters exchanged between the parties cannot be claimed for getting deduction under Section 80-O of the IT Act Court also observed that it is settled law that the expressions used in a taxing statute would ordinarily be understood in the sense in which it is harmonious with the object of the Statute to effectuate the legislative animation.( CA No. 3892 of 2007, dt. 24.04.2018)( AY. 1997-98)