https://www.taxtmi.com/caselaws?id=26595 Deduction under section 80RRA for foreign service by a technician is available only when the terms and conditions of the overseas engagement are approved by the Central Government or the prescribed authority under section 80RRA(2)(ii). A pending application for approval does not satisfy that statutory requirement, and the absence of any recorded approval is fatal to the claim. Where no prescribed authority exists, approval by the Central Government remains necessary. On the facts stated, the mandatory precondition was not met, so the deduction was not allowable. en-us Mon, 04 Mar 1985 00:00:00 +0530 Sat, 06 Feb 2010 12:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26595 Deduction under section 80RRA for foreign service by a technician is available only when the terms and conditions of the overseas engagement are approved by the Central Government or the prescribed authority under section 80RRA(2)(ii). A pending application for approval does not satisfy that statutory requirement, and the absence of any recorded approval is fatal to the claim. Where no prescribed authority exists, approval by the Central Government remains necessary. On the facts stated, the mandatory precondition was not met, so the deduction was not allowable. Case-Laws Income Tax Mon, 04 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26595