Section 80-O Tax Deduction: Benefits for Services from India to Foreign Firms; Location of Use Irrelevant for Eligibility.

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....Deduction u/s 80-O – if the services are rendered by assessee from India, the mere fact that foreign enterprises has utilized these services in India would not disentitle it from claiming deduction u/s 80-0, but if the services are rendered in India and not from India, assessee's claim for entitlement u/s 80-0 will not be allowed - AT....