https://www.taxtmi.com/caselaws?id=11503 The court held that physical stay or work outside India is not necessary for claiming deductions under Section 80RRA of the Income-tax Act. It set aside the conditional approvals and rejections by the Ministry of Finance, directing the Central Government to approve agreements unconditionally and provide deductions as per Section 80RRA. The judgment emphasized a beneficial interpretation of statutory provisions to encourage earning and repatriation of foreign exchange by Indian citizens. en-us Fri, 25 Jul 2003 00:00:00 +0530 Mon, 02 Jan 2017 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11503 The court held that physical stay or work outside India is not necessary for claiming deductions under Section 80RRA of the Income-tax Act. It set aside the conditional approvals and rejections by the Ministry of Finance, directing the Central Government to approve agreements unconditionally and provide deductions as per Section 80RRA. The judgment emphasized a beneficial interpretation of statutory provisions to encourage earning and repatriation of foreign exchange by Indian citizens. Case-Laws Income Tax Fri, 25 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11503