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Income Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

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

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