https://www.taxtmi.com/caselaws?id=28429 The High Court upheld the decision that the CBDT was not liable to grant approval to the petitioner's agreement under section 80-0 of the Income Tax Act, 1961. The court found that the technical services provided by the petitioner, which involved conducting tests and certifying conformity to specifications, were carried out in India as outlined in the agreement. Therefore, the petitioner's actions did not qualify for benefits under section 80-0, and the appeal was dismissed with costs. en-us Mon, 04 Oct 1982 00:00:00 +0530 Mon, 22 Feb 2010 16:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28429 The High Court upheld the decision that the CBDT was not liable to grant approval to the petitioner's agreement under section 80-0 of the Income Tax Act, 1961. The court found that the technical services provided by the petitioner, which involved conducting tests and certifying conformity to specifications, were carried out in India as outlined in the agreement. Therefore, the petitioner's actions did not qualify for benefits under section 80-0, and the appeal was dismissed with costs. Case-Laws Income Tax Mon, 04 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28429