years pertains to the assessee's claim for deduction u/s
80RR which was reduced, and on the amount of reduction, penalty was imposed ... however reduced the eligible claim of
deduction u/s 80RR from Rs.98,54,447/- to Rs.79,92,260/- only by allocating
entire expenses
assessee did not fulfill the conditions for claiming relief
u/s 80RR."
2. Brief facts are that the assessee is an individual, a writer ... wrongly mentioned the section as 80RRA
whereas the correct section should be 80RR. It was also submitted that it has happened
because of a typographical
confirming the
action of Ld. AO in denying the deduction under section 80RR
of the Act on the consulting income ... appellant has alternatively claimed deduction
u/s.80R or 80RR. The scope of section 80R, 80RR and 80RRA
has been elaborated in the departmental circular
Hence Rs. 3,23,625/- claimed as
deduction u/s 80RR being 75% of Rs. 4,31,500/- was disallowed.
Aggrieved the assessee carried ... Assessing Officer made the addition on
some other issue u/s 80RR . The learned counsel for the assessee has
relied upon the judgment
section 80HHE or section 80-O or
section 80R or section 80RR or section 80RRA has not
been allowed on the ground that such income ... section
80HHE or section 80-O or section 80R or section 80RR or
section 80RRA , as the case may be, in respect of such
income
section
80HHE or section 80-O or section 80R or section 80RR or section
80RRA has not been allowed on the ground that such income ... section 80HHE or section 80-O or section 80R
or section 80RR or section 80RRA , as the case may be, in respect
of such income
dismissed the claim of the assessee for deduction under section
80RR of the Act.
7. As per section 80RRA(2)(ii) , deduction under section 80RRA
