https://www.taxtmi.com/circulars?id=9450 Income from provision of technical know how or related services under a board approved agreement may qualify for the Section 80MM deduction, but the assessing officer must, at assessment and before allowing the benefit, verify that the activities actually carried out and services actually rendered conform to the terms and the scope of the board approved agreement so that payments outside the statutory purview are not given unintended benefit. en-us Wed, 20 Jan 1982 00:00:00 +0530 Mon, 06 Jun 2011 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9450 Income from provision of technical know how or related services under a board approved agreement may qualify for the Section 80MM deduction, but the assessing officer must, at assessment and before allowing the benefit, verify that the activities actually carried out and services actually rendered conform to the terms and the scope of the board approved agreement so that payments outside the statutory purview are not given unintended benefit. Circulars Income Tax Wed, 20 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9450