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Section 80RRA of the Income-tax Act, 1961 - Deductions - In respect of remuneration received for services rendered outside India - Whether non-production of approval by prescribed authority as required under section 80RRA(2)(ii) would disentitle assessee to claim deduction under section 80RRA - Held, yes Facts The assessee, a technician, who worked in a foreign country for 22 months, received remuneration in foreign currency. He, however, could not obtain approval of the prescribed authority as required by clause (ii) of section 80RRA(2). The ITO and, on appeal, the AAC rejected the assessee's claim for deduction under section 80RRA. On further appeal, the Tribunal, however, allowed the assessee's claim and held that mere non-production of the certificate showing approval by prescribed authority would not disentitle the assessee to claim deduction. On reference, the assessee contended (i) that it had made an application to the Central Government for approval, and (ii) that there was no authority prescribed under the relevant provision for the required approval: Held There was no approval on record as required under section 80RRA(2)(ii). A request seeking approval could not take place of the approval. Further even if no authority is prescribed under the section, the assessee has to seek, as required by section 80RRA(2) approval of the Central Government qua the terms and conditions of his services outside India. In these circumstances, the assessee was not entitled to the deduction under section 80RRA. R.C. Mukati for the Applicant. S.C. Bagadiya for the Respondent. Order Sohani, J. - By this reference under section 256(1) of the Income-tax Act, 1961 ('the Act'), the Tribunal, Indore Bench, has referred to this Court the following question of law, for its opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee had fulfilled all the requirements laid down in section 80RRA of the Income-tax Act, 1961 and was entitled to the relief granted by section 80RRA?" 2. The material facts giving rise to this application, briefly, are as follows: The assessee is an individual. In the return of income filed by…

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