Tag: Deduction u/s 80-O

Deduction u/s 80-O was rightly denied as assesse worked only as an agent of foreign enterprises – Supreme Court ABCAUS Case Law Citation:ABCAUS 3317 (2020) (06) SC Important case law relied upon by the parties:E.P.W. Da Costa and Ors. v.Union of India: (1980) 121 ITR 751 (Delhi)Capt. K. …

Supplying blue prints can be considered as technical services u/s 80-O but deduction rightly denied as they were not produced before lower authorities-Supreme Court   The instant appeal had been filed against the judgment passed by the High Court of Delhi whereby the Division Bench dismissed the appeal filed …