https://www.taxtmi.com/caselaws?id=9885 The court upheld the decision to disallow a deduction under section 80-O of the Income-tax Act, 1961 for foreign receipts totaling Rs. 92,91,442. The appellant's argument that services provided to foreign clients should be considered as rendered "outside India" was rejected. The court emphasized that services provided in India, even for foreign clients, do not qualify for the deduction. The appeal was dismissed, affirming that the services were rendered in India, making the amount ineligible for deduction under section 80-O. en-us Fri, 18 Nov 2005 00:00:00 +0530 Thu, 02 Jul 2009 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9885 The court upheld the decision to disallow a deduction under section 80-O of the Income-tax Act, 1961 for foreign receipts totaling Rs. 92,91,442. The appellant's argument that services provided to foreign clients should be considered as rendered "outside India" was rejected. The court emphasized that services provided in India, even for foreign clients, do not qualify for the deduction. The appeal was dismissed, affirming that the services were rendered in India, making the amount ineligible for deduction under section 80-O. Case-Laws Income Tax Fri, 18 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9885