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    <title>2008 (4) TMI 12 - HIGH COURT OF DELHI</title>
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    <description>The High Court ruled in favor of the assessee, holding that the services provided qualified as technical services under Section 80-O of the Income Tax Act, 1961. The Court found that the services required specialized knowledge and expertise, making them eligible for the deduction. The assessee was granted the benefit of the deduction, and the appeal was allowed.</description>
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      <description>The High Court ruled in favor of the assessee, holding that the services provided qualified as technical services under Section 80-O of the Income Tax Act, 1961. The Court found that the services required specialized knowledge and expertise, making them eligible for the deduction. The assessee was granted the benefit of the deduction, and the appeal was allowed.</description>
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