Foreign Income from Patents and Trademarks Eligible for Section 80O Deduction, Additions Need More Than Suspicion.

Deduction u/s 80O - any income received by the assessee from the Government of a foreign State or foreign enterprise in consideration for the useoutside India of any patent, invention, design or registered trade mark - no addition would be sustainable in law merely on the basis of suspicion, conjectures or surmises. - AT .....

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