Scope of Sec.80-O.

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....ax Act, 1961, examined by the Audit, the agreement between the Indian Company and the foreign enterprises provided for rendering of technical services by the Indian company. In return for such service....

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....Income-tax Act, was referred to the Attorney General of India for his opinion. The Attorney General has opined that such payment would not be entitled to deduction under section 80-O of the Incometax ....