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
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
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
justified in
holding that the asssessee is entitled for deduction under
Section 80RR of the Income Tax Act.
5. The assessee is said to have ... authors, who are foreign nationals
the petitioner had claimed deduction under Section 80RR
of the Income Tax Act. The assessing officer as also
justified in
holding that the asssessee is entitled for deduction under
Section 80RR of the Income Tax Act.
5. The assessee is said to have ... authors, who are foreign nationals
the petitioner had claimed deduction under Section 80RR
of the Income Tax Act. The assessing officer as also
further contended that deduction under section 80RR has been allowed by the department in full for assessment year 1993-94 vide order ... expenses and also was justified in restricting the deduction under section 80RR in accordance with law. The learned Departmental Representative pleaded that the decision
alternative plea before the C.I.T.(A) for deduction under Section 80RR of the Act and the same was also dismissed ... alternative plea made by the assessee with regard to deduction under Section 80RR was not considered on the ground that the assessee had succeeded
Authorities denied the claim of the assessee for
deduction u/s 80RR of the Income Tax Act, 1961 (here-in-after referred ... exercise of the profession listed in Section 80RR(1) of the Act.
While challenging the said order in the present appeal, the
following question
case on hand, we are concerned with sections 80-O , 80R , 80RR , 80RRA .
11. Section 80-O provides for deduction in respect of royalties ... entitled for deduction from such remuneration on a slab basis.
13. Section 80RR is deduction in respect of professional income from foreign sources in certain
case on hand, we are concerned with Sections 80-O , 80R , 80RR , 80RRA .
11. Section 80-O provides for deduction in respect of royalties ... entitled for deduction from such remuneration on a slab basis.
13. Section 80RR is deduction in respect of professional income from foreign sources in certain
