https://www.taxtmi.com/caselaws?id=173193 The High Court upheld the allowance of deduction under section 80-O of the Income-tax Act for consultancy services provided by the assessee to a foreign client. The Court emphasized that the key requirement for eligibility is the rendering of services to an entity outside India, not the location of service utilization. It was clarified that as long as services are rendered from India and received by a foreign entity outside India, the deduction under section 80-O is applicable. The Court dismissed the appeal, affirming the decision to grant the deduction for the services provided by the assessee to the foreign client. en-us Tue, 18 Sep 2007 00:00:00 +0530 Wed, 09 Sep 2015 17:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173193 The High Court upheld the allowance of deduction under section 80-O of the Income-tax Act for consultancy services provided by the assessee to a foreign client. The Court emphasized that the key requirement for eligibility is the rendering of services to an entity outside India, not the location of service utilization. It was clarified that as long as services are rendered from India and received by a foreign entity outside India, the deduction under section 80-O is applicable. The Court dismissed the appeal, affirming the decision to grant the deduction for the services provided by the assessee to the foreign client. Case-Laws Income Tax Tue, 18 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173193