Assessee-company, engaged in business of research in hybrid seeds, entered into a sub-licence agreement with MMB, a USA company, to acquire Monsanto Technology to test, produce and sell insect tolerant cotton planting seeds. Assessing Officer disallowed claim of deduction of  on ground that since assessee-company was having an agreement with MMB to whom payment under head trait value was made for use of their technology and as such, assessee-company was not carrying out any research activities rather it was only passing on technology of MMB to parties from whom royalty was being received.  Tribunal held that since no patent or copyright had ever been developed by assessee-company during last 5-6 years, role of assessee-company for carrying out scientific research and development was not clearly established however since Assessing Officer as well as Commissioner (Appeals) had not carried out any fact finding exercise to bring on record if laboratory testing and marketing of Hybrid B.t. Cotton Seeds by assessee-company on basis of Monsanto Technology availed of by virtue of sub-licencee agreement amounted to research activity, matter was to be remitted back to Assessing Officer to examine afresh if assessee-company had carried out any scientific research and development activities during year under assessment independent of technology purchased from MMB. (AY. 2010-11, 2011-12)