https://www.taxtmi.com/caselaws?id=254502 The Court upheld the Income Tax Appellate Tribunal's decision regarding the deduction under Section 80-O of the Income Tax Act for services provided to foreign companies. The Court emphasized that services rendered from India, even if the report is submitted in India but used abroad, qualify for the deduction. The appellant's argument that the respondent was not eligible for the benefit was dismissed, and the appeal was rejected with no order as to costs. en-us Tue, 18 Nov 2014 00:00:00 +0530 Fri, 08 May 2015 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254502 The Court upheld the Income Tax Appellate Tribunal's decision regarding the deduction under Section 80-O of the Income Tax Act for services provided to foreign companies. The Court emphasized that services rendered from India, even if the report is submitted in India but used abroad, qualify for the deduction. The appellant's argument that the respondent was not eligible for the benefit was dismissed, and the appeal was rejected with no order as to costs. Case-Laws Income Tax Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254502