https://www.taxtmi.com/caselaws?id=61973 Section 80-O was construed liberally as an incentive provision aimed at earning foreign exchange. Technical and professional services rendered in India, including locating supply sources, liaison work, market and policy information, and specialised commercial advice, qualified where their benefit was communicated to and used by a foreign enterprise outside India. The fact that the provider acted as an agent, or that some activities occurred in India, did not by itself defeat the deduction if the dominant consideration was specialised services rendered for foreign use. On that basis, the assessee's claim for deduction under section 80-O was allowed. en-us Mon, 19 Nov 2001 00:00:00 +0530 Mon, 17 Jan 2011 13:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61973 Section 80-O was construed liberally as an incentive provision aimed at earning foreign exchange. Technical and professional services rendered in India, including locating supply sources, liaison work, market and policy information, and specialised commercial advice, qualified where their benefit was communicated to and used by a foreign enterprise outside India. The fact that the provider acted as an agent, or that some activities occurred in India, did not by itself defeat the deduction if the dominant consideration was specialised services rendered for foreign use. On that basis, the assessee's claim for deduction under section 80-O was allowed. Case-Laws Income Tax Mon, 19 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61973