In the context of section 80-O, the services may be rendered ...
High Court clarifies Section 80-O: Services must be performed abroad to qualify, ensuring Explanation (iii) remains effective.
November 24, 2016
Case Laws Income Tax HC
In the context of section 80-O, the services may be rendered from India, but have to be performed on foreign soil. Any other interpretation renders the Explanation (iii), in our view, otiose. - HC
View Source