https://www.taxtmi.com/caselaws?id=23501 Recognition under section 80-0 turned on whether the petitioner's visit to Iraq was merely a lecture tour or involved rendering technical services for a government project. The Board had refused approval because there was no formal agreement and later declined review for want of new facts. The Court noted that the correspondence did not clearly establish a lecture tour and that the material suggested technical discussions. Without deciding the merits, it allowed the petition to be withdrawn with liberty to make a fresh, clearer representation, and directed the Board to reconsider that representation afresh according to law. en-us Thu, 15 Mar 1990 00:00:00 +0530 Sat, 19 Dec 2009 17:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23501 Recognition under section 80-0 turned on whether the petitioner's visit to Iraq was merely a lecture tour or involved rendering technical services for a government project. The Board had refused approval because there was no formal agreement and later declined review for want of new facts. The Court noted that the correspondence did not clearly establish a lecture tour and that the material suggested technical discussions. Without deciding the merits, it allowed the petition to be withdrawn with liberty to make a fresh, clearer representation, and directed the Board to reconsider that representation afresh according to law. Case-Laws Income Tax Thu, 15 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23501