A.S. Mani vs Union Of India on 25 July, 2003
case on hand, we are concerned with sections 80-O , 80R , 80RR , 80RRA .
11. Section 80-O provides for deduction in respect of royalties ... entitled for deduction from such remuneration on a slab basis.
13. Section 80RR is deduction in respect of professional income from foreign sources in certain