Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

Deduction u/s 80-O – if the services are rendered by assessee ...

Income Tax

November 5, 2012

Deduction u/s 80-O – if the services are rendered by assessee from India, the mere fact that foreign enterprises has utilized these services in India would not disentitle it from claiming deduction u/s 80-0, but if the services are rendered in India and not from India, assessee's claim for entitlement u/s 80-0 will not be allowed - AT

View Source

 


 

You may also like:

  1. Deduction u/s 80-O - submission of survey report to foreign agencies - Place for rendering services - mere fact that the submission of report was within India, does not...

  2. Export of services - various issues - provided outside India - Delivered Outside India - Services rendered in India - Used in India etc. - AT

  3. Deduction under Section 80-IA - preparing of designs and drawings - Activity of the assessee falls within the meaning of the word 'manufacture' or produce used in...

  4. Computation of deduction u/s 80-0 - overall deduction under Chapter-VIA could not exceed gross total income of the assessee in terms of Section 80A(2).

  5. Denial of deduction u/s 80-IA (4) - 'Cargo facility' operated and maintained by the assessee is infrastructure facility eligible for deduction u/s 80IA(4).

  6. Disallowance on account of commission paid - justification of payment with services rendered - mere deducting of TDS cannot be discharged onus cast on the assessee for...

  7. Deduction u/s 80-IB – interest earned by him on FDRs kept as guarantee with Electricity Department - cannot be computed for deduction u/s 80-IB - HC

  8. Taxability of salary income in India while rendering service in abroad - assessee is NRI - income accrued inside or outside India - assessee is a non-resident employee...

  9. The commission has been paid to non-resident outside India for services rendered outside India - where the non-resident agent operates outside India, no part of his...

  10. Deduction u/s 80-O - Royalty - proof of rendering technical services - Appellant was a managing agent - the principal agent relationship between the parties established...

 

Quick Updates:Latest Updates