https://www.taxtmi.com/caselaws?id=76255 The court dismissed the appeal, upholding the architect's eligibility for deduction under section 80-O. It found that the architect met all conditions for exemption, including receiving income in convertible foreign exchange for the use of designs outside India. The court emphasized that the essence of section 80-O is to allow deductions for specific intellectual property categories used outside India, regardless of whether the individual providing services owns the intellectual property. en-us Tue, 30 Mar 2010 00:00:00 +0530 Sun, 06 Feb 2011 02:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76255 The court dismissed the appeal, upholding the architect's eligibility for deduction under section 80-O. It found that the architect met all conditions for exemption, including receiving income in convertible foreign exchange for the use of designs outside India. The court emphasized that the essence of section 80-O is to allow deductions for specific intellectual property categories used outside India, regardless of whether the individual providing services owns the intellectual property. Case-Laws Income Tax Tue, 30 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76255