https://www.taxtmi.com/caselaws?id=250975 The Tribunal allowed the respondent's appeals, confirming entitlement to benefits under Section 80-O of the Income Tax Act for activities with foreign companies. The Tribunal's decision was upheld, emphasizing its authority to interpret facts differently from the primary authority as long as based on existing records. The judgment highlighted the broad powers of appellate forums in reaching varied conclusions within their jurisdiction. Appeals were dismissed, affirming the Tribunal's decision on deduction claims related to professional services with foreign companies. en-us Wed, 06 Aug 2014 00:00:00 +0530 Thu, 19 Feb 2015 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250975 The Tribunal allowed the respondent's appeals, confirming entitlement to benefits under Section 80-O of the Income Tax Act for activities with foreign companies. The Tribunal's decision was upheld, emphasizing its authority to interpret facts differently from the primary authority as long as based on existing records. The judgment highlighted the broad powers of appellate forums in reaching varied conclusions within their jurisdiction. Appeals were dismissed, affirming the Tribunal's decision on deduction claims related to professional services with foreign companies. Case-Laws Income Tax Wed, 06 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250975