Deduction u/s 80-O - Royalty - proof of rendering technical ...

Supreme Court denies Section 80-O tax deduction for royalties due to lack of proof of technical services rendered.

April 26, 2018

Case Laws Income Tax SC

Deduction u/s 80-O - Royalty - proof of rendering technical services - Appellant was a managing agent - the principal agent relationship between the parties established - there is no basis for grant of deduction to the Appellant under Section 80-O of the IT Act - SC

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Deduction u/s 80-O - Royalty - proof of rendering technical ...

Supreme Court denies Section 80-O tax deduction for royalties due to lack of proof of technical services rendered.

April 26, 2018

Case Laws Income Tax SC

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