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2004 (11) TMI 30 - DELHI HIGH COURTDeduction u/s 80-O– fulfillment of the conditions as prescribed under section 80-O - assessee was providing two types of services, namely, through its dyeing division and testing division - Tribunal after considering the facts has pointed out that the assessee through both these divisions was carrying on the activities which fell within the provisions of section 80-O - Explanation (iii) to section 80-O provide that "Services rendered or agreed to be rendered outside India shall include services rendered from India but shall not include services rendered in India." – further, Circular No. 700 dated March 23, 1995 states that “as long as the technical and professional services are rendered from India and are received by a foreign Government or enterprise outside India, deduction u/s 80-O would be available to the person rendering the services even if the foreign recipient of the services utilises the benefit of such services in India." – in view of above assessee is entitled to deduction
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