https://www.taxtmi.com/caselaws?id=59712 Deduction under section 80RRA is confined to foreign exchange remuneration net of only the actual direct expenses incurred to earn that remuneration. The text treats remuneration as compensation for services rendered, not as business income requiring a broader receipts-minus-expenditure computation, so general or indirect expenditure cannot be reduced without a direct nexus to the eligible foreign exchange earnings. Estimated, averaged, or ad hoc apportionment of indirect costs is not permissible. Only actual direct expenditure attributable to the eligible receipt may be deducted, and where foreign-office costs are relied on, their direct connection with earning the income must be shown. en-us Tue, 10 Apr 2007 00:00:00 +0530 Fri, 31 Dec 2010 16:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59712 Deduction under section 80RRA is confined to foreign exchange remuneration net of only the actual direct expenses incurred to earn that remuneration. The text treats remuneration as compensation for services rendered, not as business income requiring a broader receipts-minus-expenditure computation, so general or indirect expenditure cannot be reduced without a direct nexus to the eligible foreign exchange earnings. Estimated, averaged, or ad hoc apportionment of indirect costs is not permissible. Only actual direct expenditure attributable to the eligible receipt may be deducted, and where foreign-office costs are relied on, their direct connection with earning the income must be shown. Case-Laws Income Tax Tue, 10 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59712