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2008 (9) TMI 196 - KARNATAKA HIGH COURTAssessee under an agreement with Foreign Company (employer) rendered his services from India - claim for deduction under section 80RRA rejected on the ground that, no visits to abroad for rendering service is envisaged in the agreement - merely because assessee rendered services to a foreign employer by remaining in India, they cannot be entitled to the benefit of section 80RRA – petition dismissed
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