section 80HHE or section 80-O or section 80R or section 80RR or section 80RRA has not been allowed on the ground that such income ... section 80HHE or section 80-O or section 80R or section 80RR or section 80RRA, as the case may be, in respect of such income
Section 80RR in The Income Tax Act, 1961
80RR. [ Deduction in respect of professional income from foreign sources in certain cases. [Inserted
Section 55 in Finance Act, 1999
55. Amendment of section 80RR.
- In section 80RR of the Income-tax Act, with effect from
account of restriction of deduction under s. 80RR . The learned counsel for the assessee relied upon the following decisions in support of the contention that ... 16th November, 1995.
It was further contended that deduction under s. 80RR has been allowed by the Department in full for asst
return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed ... section 80QQB, sub-section (3) of section 80RRB, sections 80R, 80RR and 80RRA shall be in Form No. 10H. (2) For the purpose
Officer's rejection of the Appellant's claim under Section 80RR on the footing that the Appellant's case does not fall ... within the ken of Section 80RR.
(ii) On the facts and circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals
that the appellant is not an actor within the meaning of Section 80RR of the IT Act and hence not entitled to deduction claimed under ... Section 80RR of Rs. 6,87,198 by the appellant and learned CIT(A) erred in confirming the same.
2. The learned ITO has erred
receipt of Rs. 2,39,477 claimed by the assessee under section 80RR of the Income Tax Act, 1961, pertaining to the assessment year ... assessment year under appeal, the assessee claimed deduction under section 80RR amounting to Rs. 1,79,608 on royalty income
issue, i.e., denial of deduction by the Revenue authorities under Section 80RR of the IT Act in respect of income ... exercise his profession in earning the aforesaid income, deduction under Section 80RR is not admissible. The learned CIT(A) approved the view taken
dress designer, is entitled to a deduction under Section 80RR of the
Income Tax Act, 1961. The appeals by the Revenue under Section
260A ... dress designer is an artist entitled to a deduction
under Section 80RR ."
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2. The assessee
