https://www.taxtmi.com/circulars?id=4732 Approval of composite agreements will be granted subject to apportionment between qualifying technical know how components and non qualifying items. The tax authority will consider the totality of the agreement and allow exemption for that portion of royalty, commission or fees attributable to provision of technical know how or related services after making a suitable disallowance for non qualifying elements. en-us Thu, 25 Mar 1982 00:00:00 +0530 Sat, 02 Aug 2008 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4732 Approval of composite agreements will be granted subject to apportionment between qualifying technical know how components and non qualifying items. The tax authority will consider the totality of the agreement and allow exemption for that portion of royalty, commission or fees attributable to provision of technical know how or related services after making a suitable disallowance for non qualifying elements. Circulars Income Tax Thu, 25 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4732