https://www.taxtmi.com/caselaws?id=71679 The Tribunal dismissed the revenue's appeals, affirming the CIT(A)'s decisions on both issues. It upheld the deduction u/s 80-O, recognizing the services rendered from India for use outside India as eligible. Additionally, the Tribunal agreed that the commission payments to the sister concern were justified and not excessive, lacking sufficient evidence of excessiveness from the AO. en-us Mon, 20 Dec 2004 00:00:00 +0530 Thu, 27 Jun 2024 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71679 The Tribunal dismissed the revenue's appeals, affirming the CIT(A)'s decisions on both issues. It upheld the deduction u/s 80-O, recognizing the services rendered from India for use outside India as eligible. Additionally, the Tribunal agreed that the commission payments to the sister concern were justified and not excessive, lacking sufficient evidence of excessiveness from the AO. Case-Laws Income Tax Mon, 20 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71679