1990 (3) TMI 53

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....on of India, challenged the orders dated April 17, 1985, and March 4, 1986, passed by the Central Board of Direct Taxes rejecting the petitioner's application for recognition under section 80-0 of the Income-tax Act, 1961. Admittedly, there is no formal agreement between the petitioner company and the Government of Iraq with regard to rendering of technical services. The agreement is stated to ....

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....ut by its letter dated March 4, 1986, the Board expressed its inability to review its earlier order for the reason that no new facts were placed before it to warrant reconsideration. It appears that the Board rejected the petitioner's prayer for approval primarily on the ground that Shri Correa had visited Baghdad in November 1981, by way of lecture tour. There is no whisper in the corresponden....