https://www.taxtmi.com/caselaws?id=10036 The High Court of Delhi ruled that a registered partnership firm providing commercial information to foreign enterprises for commission in convertible foreign exchange qualifies for deduction under section 80-O of the Income-tax Act, 1961. The court emphasized that the provision covers more than just technical services, extending to the provision of commercial knowledge, experience, or skill. As the case primarily involved factual considerations rather than substantial questions of law, the court dismissed the appeal, affirming the Tribunal's findings on the factual nature of the matter. en-us Mon, 01 Nov 2004 00:00:00 +0530 Mon, 06 Jul 2009 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10036 The High Court of Delhi ruled that a registered partnership firm providing commercial information to foreign enterprises for commission in convertible foreign exchange qualifies for deduction under section 80-O of the Income-tax Act, 1961. The court emphasized that the provision covers more than just technical services, extending to the provision of commercial knowledge, experience, or skill. As the case primarily involved factual considerations rather than substantial questions of law, the court dismissed the appeal, affirming the Tribunal's findings on the factual nature of the matter. Case-Laws Income Tax Mon, 01 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10036