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    <title>1992 (1) TMI 74 - CALCUTTA High Court</title>
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    <description>The court set aside the Board&#039;s refusal to approve agreements for technical services provided abroad, directing a reconsideration within four weeks. If approved, the assessment order would be amended accordingly, falling within the scope of section 80-0 of the Income-tax Act. The judge disagreed with the Board&#039;s doubts on the genuineness of the agreements, emphasizing that providing technical services abroad and earning foreign exchange aligned with the Act&#039;s provisions. The writ petition was disposed of without costs.</description>
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    <pubDate>Fri, 17 Jan 1992 00:00:00 +0530</pubDate>
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      <title>1992 (1) TMI 74 - CALCUTTA High Court</title>
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      <description>The court set aside the Board&#039;s refusal to approve agreements for technical services provided abroad, directing a reconsideration within four weeks. If approved, the assessment order would be amended accordingly, falling within the scope of section 80-0 of the Income-tax Act. The judge disagreed with the Board&#039;s doubts on the genuineness of the agreements, emphasizing that providing technical services abroad and earning foreign exchange aligned with the Act&#039;s provisions. The writ petition was disposed of without costs.</description>
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      <pubDate>Fri, 17 Jan 1992 00:00:00 +0530</pubDate>
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