https://www.taxtmi.com/caselaws?id=23140 The Tribunal ruled in favor of the assessee on all issues. The amounts of Rs. 7,12,268 and Rs. 9,90,000 were not included in the assessee's total income. The assessee was entitled to relief under section 80MM for the entire remuneration received for the provision of technical know-how. The Tribunal found that the income was diverted at the source to Sofremines (Paris) for services rendered and that the agreement with Tata Iron and Steel Co. involved the transfer of technical know-how, training, and technical services. en-us Mon, 27 Feb 1989 00:00:00 +0530 Thu, 17 Dec 2009 10:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23140 The Tribunal ruled in favor of the assessee on all issues. The amounts of Rs. 7,12,268 and Rs. 9,90,000 were not included in the assessee's total income. The assessee was entitled to relief under section 80MM for the entire remuneration received for the provision of technical know-how. The Tribunal found that the income was diverted at the source to Sofremines (Paris) for services rendered and that the agreement with Tata Iron and Steel Co. involved the transfer of technical know-how, training, and technical services. Case-Laws Income Tax Mon, 27 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23140