https://www.taxtmi.com/caselaws?id=20378 The court upheld the respondent's decision to grant 50% approval of the consultant's fee under section 80MM of the Income-tax Act. While acknowledging that not all services strictly qualified as technical know-how, the court found the partial approval justified, noting the respondent had considered the necessary aspects for performance. Citing precedents emphasizing the liberal construction of exemption provisions, the court dismissed the writ petition, ruling that the respondent's decision was not arbitrary. No costs were awarded in the case. en-us Tue, 21 Dec 1993 00:00:00 +0530 Fri, 13 Nov 2009 15:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20378 The court upheld the respondent's decision to grant 50% approval of the consultant's fee under section 80MM of the Income-tax Act. While acknowledging that not all services strictly qualified as technical know-how, the court found the partial approval justified, noting the respondent had considered the necessary aspects for performance. Citing precedents emphasizing the liberal construction of exemption provisions, the court dismissed the writ petition, ruling that the respondent's decision was not arbitrary. No costs were awarded in the case. Case-Laws Income Tax Tue, 21 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20378