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    <title>2004 (5) TMI 530 - ITAT MUMBAI</title>
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    <description>The tribunal ruled in favor of the assessee, determining that for deductions under section 80RRA of the Income-tax Act, 1961, remuneration for services rendered outside India should not have expenses deducted. It emphasized the distinction between &quot;income&quot; and &quot;remuneration,&quot; directing the Assessing Officer to calculate the deduction based solely on gross remuneration, not net remuneration.</description>
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      <title>2004 (5) TMI 530 - ITAT MUMBAI</title>
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      <description>The tribunal ruled in favor of the assessee, determining that for deductions under section 80RRA of the Income-tax Act, 1961, remuneration for services rendered outside India should not have expenses deducted. It emphasized the distinction between &quot;income&quot; and &quot;remuneration,&quot; directing the Assessing Officer to calculate the deduction based solely on gross remuneration, not net remuneration.</description>
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