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2008 (7) TMI 844 - ITAT MUMBAIExtract: .......agreements and hold that the assessee has received remuneration without rendering any service whatsoever. As rightly pointed out by Shri Pardiwalla, even a promise to render services at a future date would entitle the assessee to deduction under section 80-O in view of the specific wordings in the section. Thus we allow ground 1(b) of the assessee.
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