https://www.taxtmi.com/caselaws?id=24530 An agreement to render technical and engineering services in connection with installation and erection work was treated as qualifying for approval under section 80-0 for assessment year 1982-83 because similar agreements had previously been approved on the same basis. Rejection could not be sustained by invoking section 80HHB, since that provision applied only from assessment year 1983-84 and was not applicable to the year in question. The refusal to approve the agreement on the footing that it involved a foreign project was therefore untenable, and the rejection orders were set aside. en-us Mon, 04 Apr 1988 00:00:00 +0530 Wed, 20 Jan 2010 17:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24530 An agreement to render technical and engineering services in connection with installation and erection work was treated as qualifying for approval under section 80-0 for assessment year 1982-83 because similar agreements had previously been approved on the same basis. Rejection could not be sustained by invoking section 80HHB, since that provision applied only from assessment year 1983-84 and was not applicable to the year in question. The refusal to approve the agreement on the footing that it involved a foreign project was therefore untenable, and the rejection orders were set aside. Case-Laws Income Tax Mon, 04 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24530