1 itxa2268-09 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2268 OF 2009 The Commissioner of Income Tax-1, Mumbai ..Appellant. V/s. M/s. Burson Marsteller Roger Pereira Communications (P) Ltd. (now changed to R & P Management Communcations P. Ltd.) ..Respondent. Mr. Suresh Kumar for the appellant. Mr. F.V. Irani with A.K. Jasani for the respondent. CORAM : J.P. DEVADHAR AND K.K. TATED, JJ. DATED : 14TH SEPTEMBER, 2011 P.C. :- 1. This appeal is filed by the revenue against the order of the ITAT dated 14th October, 2008 in ITA No.3321/Mum/2003 relating to assessment year 1994-95. 2. Whether the Tribunal was justified in holding that the income arising from activities termed as 'perception management' activity, entitles the assessee for deduction under Section 80O of the Income Tax Act, 1961, is the question raised by the revenue in this appeal. 2 itxa2268-09 3. Perusal of the order of ITAT, particularly para 21 thereof shows that the ITAT has restored the issue back to the file of the assessing officer to ascertain the quantum received by the assessee from foreign enterprises on account of perception management services rendered from India and not on account of perception management services rendered in India. Since the ITAT has restored the issue back to the file of the assessing officer for fresh decision with the above direction, we see no reason to entertain this appeal. Accordingly, the appeal is dismissed with no order as to costs. (K.K. TATED, J.) (J.P. DEVADHAR, J.)