https://www.taxtmi.com/caselaws?id=214544 Engineering drawings, designs and allied technical activities may constitute manufacture or production where they result in a new and distinct product, and the worker condition is met by employing draftsmen, supervisors and technically qualified personnel. Services rendered from India can qualify for deduction where they are used outside India by a foreign enterprise, even if the equipment later comes into India for installation. Sections 80-IA and 80-O operate independently and may both apply to the same project income, subject to the overall eligible profit limits. Deduction under Section 80-O is computed on net income after deducting expenditure. The Tribunal's order was upheld. en-us Wed, 21 Mar 2012 00:00:00 +0530 Fri, 06 Jul 2012 05:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214544 Engineering drawings, designs and allied technical activities may constitute manufacture or production where they result in a new and distinct product, and the worker condition is met by employing draftsmen, supervisors and technically qualified personnel. Services rendered from India can qualify for deduction where they are used outside India by a foreign enterprise, even if the equipment later comes into India for installation. Sections 80-IA and 80-O operate independently and may both apply to the same project income, subject to the overall eligible profit limits. Deduction under Section 80-O is computed on net income after deducting expenditure. The Tribunal's order was upheld. Case-Laws Income Tax Wed, 21 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214544