https://www.taxtmi.com/caselaws?id=191148 The applicant, previously a non-resident for tax purposes, was eligible for a deduction under section 80-O of the Income-tax Act for consultancy services provided to Mabanaft AG, Switzerland, related to the petroleum sector. The Authority determined that the applicant's expertise and services qualified as technical services rendered outside India, meeting the criteria for the deduction. The ruling favored the applicant's entitlement to the deduction under section 80-O, subject to compliance with specified conditions regarding payment and receipt. en-us Wed, 16 Jul 1997 00:00:00 +0530 Wed, 22 Mar 2017 13:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191148 The applicant, previously a non-resident for tax purposes, was eligible for a deduction under section 80-O of the Income-tax Act for consultancy services provided to Mabanaft AG, Switzerland, related to the petroleum sector. The Authority determined that the applicant's expertise and services qualified as technical services rendered outside India, meeting the criteria for the deduction. The ruling favored the applicant's entitlement to the deduction under section 80-O, subject to compliance with specified conditions regarding payment and receipt. Case-Laws Income Tax Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191148