https://www.taxtmi.com/caselaws?id=24560 Approval earlier granted under section 85C, based on the same essential requirements later relevant to section 80-0, was treated as binding on the revisional authority where the recipient was a foreign company, the letter constituted an agreement, and the stipulated services were technical services. Because those conditions had already been satisfied, the authority could not take a contrary view on the same matter, and the commission income was held wholly exempt under section 80-0 in favour of the assessee. en-us Mon, 21 Nov 1988 00:00:00 +0530 Wed, 20 Jan 2010 18:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24560 Approval earlier granted under section 85C, based on the same essential requirements later relevant to section 80-0, was treated as binding on the revisional authority where the recipient was a foreign company, the letter constituted an agreement, and the stipulated services were technical services. Because those conditions had already been satisfied, the authority could not take a contrary view on the same matter, and the commission income was held wholly exempt under section 80-0 in favour of the assessee. Case-Laws Income Tax Mon, 21 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24560