https://www.taxtmi.com/circulars?id=4761 Section 80MM approval is limited to agreements providing technical know-how that enables manufacture or processing of goods or the design, installation or erection of plant and machinery. Agreements solely about management, sales, finance, accounts, market studies, or reports prepared to obtain financial assistance do not qualify. Feasibility or project reports assessing techno economic viability qualify only if the objectives relating to qualifying items have matured. en-us Mon, 16 May 1983 00:00:00 +0530 Sat, 02 Aug 2008 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4761 Section 80MM approval is limited to agreements providing technical know-how that enables manufacture or processing of goods or the design, installation or erection of plant and machinery. Agreements solely about management, sales, finance, accounts, market studies, or reports prepared to obtain financial assistance do not qualify. Feasibility or project reports assessing techno economic viability qualify only if the objectives relating to qualifying items have matured. Circulars Income Tax Mon, 16 May 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4761