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
erred in upholding disallowance of appellant's claim under Section 80RR of the IT Act, 1961, without appreciating that--
(a) the appellant ... which in fact is not a disqualification under the provisions of Section 80RR ;
(ii) this activity did not contribute to a greater understanding of India
Ms. Aishwarya Rai vs Dcit on 30 June, 2005
Equivalent citations: [2007]104ITD166(MUM), (2006
with the citizenship also, many similar Sections such as Section 80QQB , Section 80RR , Section 80RRB , there is no reference to citizenship, and the requirements
which was claimed under section 10(13A) , 80CCA , 80CCB , 80DD , 80GC and 80RR , no such insistence is stressed in respect to a claim for exemption
this, he has directed the Assessing Officer to allow deduction Under Section 80RR in respect of the sum of Rs. 25,40,464/- added ... author from a foreign publisher and claimed deduction Under Section 80RR and also disclosed all relevant facts relating to his income, therefore, there
