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
grievance against denial of deduction of Rs. 6,66,750 under Section 80RR , i.e., in respect of professional fees of US $ 25,000 received ... legal position.
14. It is not denied that the deduction under Section 80RR is available, if an assessee earns such income from his profession
remuneration from
foreign sources of professors, teachers etc.; (h) under Section 80RR
for deduction of professional income from foreign sources and (i)
under Section 80RRA
citizenship also, in many similar sections such as Section 80QQB , Section 80RR , Section 80RRB , there is no reference to citizenship and the requirements are only
pleaded that CIT(A) should have allowed his alternate claim Under Section 80RR raised before him by way of Ground ... assessee being an artist is entitled to a deduction Under Section 80RR of the Income-tax Act, 1961 equivalent to Rs. 1,82,278/- being
