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1995 (4) TMI 95 - ITAT DELHI
Extract:
.......h the requirements stipulated in section 80-O for receipt of income in convertible foreign exchange. 7.3 In view of the aforesaid discussion in this paragraph we hold that the assessee has fulfilled all the relevant conditions stipulated in section 80-O and is entitled to deduction specified in section 80-O. 8. In the result, the appeal is allowed.