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2006 (5) TMI 302 - ITAT DELHI
Extract:
.......e assessee is taken towards services rendered in India and 70 of fees received by the assessee is taken to be qualified for deduction under section 80-O of the Income-tax Act. Accordingly, we direct the Assessing Officer to recompute the deduction having in mind our directions above. 23. In the result, the appeal is allowed for statistical purpose.