https://www.taxtmi.com/caselaws?id=207692 The High Court held that the appellant was entitled to deductions under Section 80-O of the Income Tax Act for the assessment years 1993-94 and 1994-95. The Court found that the appellant's services rendered from India to a foreign company for use outside India qualified for the deduction under Section 80-O, emphasizing that services rendered from India for use outside India are eligible for deductions if they earn foreign exchange. The matter was remanded to the Assessing Officer for reconsideration in accordance with the law. en-us Tue, 13 Dec 2011 00:00:00 +0530 Tue, 11 Dec 2012 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207692 The High Court held that the appellant was entitled to deductions under Section 80-O of the Income Tax Act for the assessment years 1993-94 and 1994-95. The Court found that the appellant's services rendered from India to a foreign company for use outside India qualified for the deduction under Section 80-O, emphasizing that services rendered from India for use outside India are eligible for deductions if they earn foreign exchange. The matter was remanded to the Assessing Officer for reconsideration in accordance with the law. Case-Laws Income Tax Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207692