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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

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

facts and in law in not granting deduction u/s. 80R , 80RR , 80RRA