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TMI Blog2014 (12) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... ce rendered from India connotes that the agency that is rendering service is within India, but the beneficiary thereof is from outside - The second part, namely service in India, takes in its fold, a situation where the agency that is rendering of service and the one who avails it are in India - It is only the former that qualifies - the words outside India become relevant - the mere fact that the submission of report was within India, does not take away the matter from the purview of Section 80-O – thus, the order of the Tribunal is upheld – Decided against revenue. - I.T.T.A. No.248 of 2003 - - - Dated:- 18-11-2014 - SRI L.NARASIMHA REDDY AND SRI CHALLA KODANDA RAM, JJ. For the Appellant : Sri S.R.Ashok For the Respondent: S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible for it. He contends that the alleged survey was conducted and the resultant report was submitted by the respondent within India and as such, Section 80-O of the Act does not get attracted. He submits that the Commissioner and the Tribunal did not appreciate the facts of the case and purport of Section 80-O of the Act from the correct perspective. 5. Sri Siva Kartikeya, learned counsel for the respondent, on the other hand, submits that by its very nature, the activity covered by Section 80-O of the Act must be performed or undertaken within India and it is only the result thereof that must be made available to a foreign company. He contends that the Legislature has employed the expression for use outside India and even if the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the time being in force for regulating payments and dealings in foreign exchange, there shall be allowed, in accordance with and subject to the provisions of this section, a deduction of an amount equal to fifty percent of the income so received in, or brought into, India in computing the total income of the assessee: Provided that such income is received in India within a period of six months from the end of the previous year, or where the Chief Commissioner or Commissioner is satisfied (for reasons to be recorded in writing) that the assess is, for reasons beyond his control, unable to do so within the said period of six months, within such further period as the Chief Commissioner or Commissioner may allow in this behalf. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maintains a distinction between the service rendered from India on the one hand, and the service rendered in India on the other. Even if the services are rendered from India, the activity comes within the purview of Section 80 of the Act. The distinction is that it must be from and not within. The first part of it i.e. service rendered from India connotes that the agency that is rendering service is within India, but the beneficiary thereof is from outside. The second part, namely service in India, takes in its fold, a situation where the agency that is rendering of service and the one who avails it are in India. It is only the former that qualifies. It is here that the words outside India become relevant. 8. It is not the case of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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