Deduction for technical know how fees disallowed where payer does not manufacture priority industry articles in that year. Technical know how fees qualify for deduction under Section 80E/80I only if they constitute income attributable to the priority industry; if the payer does not actually manufacture the priority listed articles in the relevant year (e.g., only pre priority work is done), such fees are not attributable to the priority industry and are not eligible for the deduction, and assessing officers must apply this interpretation.