https://www.taxtmi.com/caselaws?id=209400 The Tribunal upheld the decisions of the Assessing Officer and Commissioner of Income Tax (Appeals), confirming the rejection of deductions under both Section 80RRA and Section 80-O for the assessee. The denial under Section 80RRA was due to the lack of approval from the Central Government for services provided outside India, while the rejection under Section 80-O stemmed from the nature of services not falling under intellectual property categories specified for the deduction. The Tribunal emphasized the specific requirements for each deduction and dismissed the appeals on March 4, 2011. en-us Fri, 04 Mar 2011 00:00:00 +0530 Mon, 22 Jul 2013 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209400 The Tribunal upheld the decisions of the Assessing Officer and Commissioner of Income Tax (Appeals), confirming the rejection of deductions under both Section 80RRA and Section 80-O for the assessee. The denial under Section 80RRA was due to the lack of approval from the Central Government for services provided outside India, while the rejection under Section 80-O stemmed from the nature of services not falling under intellectual property categories specified for the deduction. The Tribunal emphasized the specific requirements for each deduction and dismissed the appeals on March 4, 2011. Case-Laws Income Tax Fri, 04 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209400