The assessee company availed of Monsanto technology from another company MMB by making  payment of trait value to develop hybrid cotton seeds. The Tribunal held that the role of the assessee for carrying out independent scientific research and development is not clearly established as required under section 80IB(8A) of the Act  the matter is remanded back to the Assessing Officer to examine a fresh as to whether the assessee has carried out any scientific research and development activities during  the year independent of the technology purchased from MMB. (AY. 2010-11)