Assessee conducted a seminar for benefit of its parent body which was attended by doctors coming from abroad. Assessee paid honorarium to those doctors and claimed said payment as application of income .AO  held  that  though the payments were made outside India through banking channels and, even though said transactions were covered under FEMA, yet assessee did not obtain approval of RBI, accordingly the claim for  application of income is rejected. CIT(A) allowed the claim of the assessee. On appeal by the revenue the Tribunal  up held the order of the AO. ( AY.2010-11)