Income Tax Act, 1961 with Section 80-O Archives

Supreme Court clarifies scope of Section 80-O of the Income Tax Act for services to foreign enterprises: Ramnath & Co. vs. Commissioner of Income Tax (2020)

June 5, 2020 / A.M. Khanwilkar, Dinesh Maheshwari, Income Tax Act, 1961, Income Tax Act, 1961 with Section 80-O, Judges, Services Rendered Outside India, Tax Deductions

Supreme Court Clarifies Deduction Under Section 80-O of Income Tax Act for Services to Foreign Enterprises Date of the Judgment: June 5, 2020 Citation: (2020) INSC 415 Judges: A.M. Khanwilkar, J., Dinesh Maheshwari, J. Can income earned by Indian companies for services provided to foreign enterprises qualify for tax deductions under Section 80-O of the […]

Supreme Court clarifies scope of Section 80-O of the Income Tax Act for services to foreign enterprises: Ramnath & Co. vs. Commissioner of Income Tax (2020) Read Post »

Supreme Court Denies Deduction Under Section 80-O of Income Tax Act: B.L. Passi vs. Commissioner of Income Tax (24 April 2018)

Supreme Court Denies Deduction Under Section 80-O of Income Tax Act: B.L. Passi vs. Commissioner of Income Tax (2018) LEGAL ISSUE: Whether the assessee is entitled to a deduction under Section 80-O of the Income Tax Act, 1961 for providing commercial and industrial information to a foreign company. CASE TYPE: Income Tax Law Case Name: