https://www.taxtmi.com/caselaws?id=218119 The case involved issues regarding eligibility for deduction under section 80-O of the Income Tax Act, 1961, interpretation of Explanation (iii) to section 80-O, relevance of CBDT Circular No. 700, and interpretation of High Court decisions. The ITAT remanded the case for fresh adjudication, emphasizing consideration of the CBDT Circular No. 700 to determine if services were rendered from India and received by a foreign enterprise outside India. The appeal was allowed for statistical purposes, and the matter was restored to the CIT(A) for further examination based on provided directions. en-us Fri, 25 May 2012 00:00:00 +0530 Mon, 05 Nov 2012 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218119 The case involved issues regarding eligibility for deduction under section 80-O of the Income Tax Act, 1961, interpretation of Explanation (iii) to section 80-O, relevance of CBDT Circular No. 700, and interpretation of High Court decisions. The ITAT remanded the case for fresh adjudication, emphasizing consideration of the CBDT Circular No. 700 to determine if services were rendered from India and received by a foreign enterprise outside India. The appeal was allowed for statistical purposes, and the matter was restored to the CIT(A) for further examination based on provided directions. Case-Laws Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218119