Services provided outside India but used in India by the recipient of such services - whether benefit of exemption related to export of service is available to the provider of such services.

Services provided outside India but used in India by the recipient of such services - whether benefit of exemption related to export of service is available to the provider of such services. https://www.taxtmi.com/news?id=360 Deduction under Section 80-O depends on rendition and receipt of services from India to a foreign recipient: technical or managerial services rendered from India and received by a foreign enterprise outside India qualify for the deduction even if the resulting benefit is later utilised in India; apportioning or denying the full deduction because part of the services is used in India conflicts with the statutory focus on the place of rendition and receipt. en-us Mon, 14 Apr 2008 22:32:00 +0530 Mon, 23 Jun 2008 18:17:00 +0530 TaxTMI RSS Generator Services provided outside India but used in India by the recipient of such services - whether benefit of exemption related to export of service is available to the provider of such services. https://www.taxtmi.com/news?id=360 Deduction under Section 80-O depends on rendition and receipt of services from India to a foreign recipient: technical or managerial services rendered from India and received by a foreign enterprise outside India qualify for the deduction even if the resulting benefit is later utilised in India; apportioning or denying the full deduction because part of the services is used in India conflicts with the statutory focus on the place of rendition and receipt. News - Mon, 14 Apr 2008 22:32:00 +0530 https://www.taxtmi.com/news?id=360