Ito, Trivandrum vs Shri Gopinath Muthukad, Trivandrum on 1 March, 2019
Income-tax (Appeals) erred in deleting the
disallowance of deduction u/s 80RR holding that the amount received in
foreign currency and brought to India ... fact that as per the provisions of Section 80AB deduction u/s
80RR can only be given at 30% of magic profession foreign income included