https://www.taxtmi.com/circulars?id=8935 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. en-us Thu, 14 Dec 1972 00:00:00 +0530 Tue, 31 May 2011 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8935 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. Circulars Income Tax Thu, 14 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8935