Approval of agreements for the purpose of section 80MM of the Income-tax Act,1961--Guidelines regarding

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Full Text of the Document

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.... para. 1 (xiii), wherein it was stated that in the case of a composite agreement which specified a consolidated amount as consideration for purposes which included matters outside the scope of section 80MM, the Board may not approve such an agreement for purposes of section 80MM of the Act if, in the opinion of the Board, it was not possible to properly as certain and determine the amount of the c....