dress designer, is entitled to a deduction under Section 80RR of the
Income Tax Act, 1961. The appeals by the Revenue under Section
260A ... appeal under Section 260A .
3. Counsel appearing on behalf of the Revenue submitted
that (i) The expression "artist" in Section 80RR must
dress designer, is entitled to a deduction under Section 80RR of the
Income Tax Act, 1961. The appeals by the Revenue under Section
260A ... appeal under Section 260A .
3. Counsel appearing on behalf of the Revenue submitted
that (i) The expression "artist" in Section 80RR must
dress designer, is entitled to a deduction under Section 80RR of the
Income Tax Act, 1961. The appeals by the Revenue under Section
260A ... appeal under Section 260A .
3. Counsel appearing on behalf of the Revenue submitted
that (i) The expression "artist" in Section 80RR must
justified in
holding that the asssessee is entitled for deduction under
Section 80RR of the Income Tax Act.
5. The assessee is said to have ... authors, who are foreign nationals
the petitioner had claimed deduction under Section 80RR
of the Income Tax Act. The assessing officer as also
justified in
holding that the asssessee is entitled for deduction under
Section 80RR of the Income Tax Act.
5. The assessee is said to have ... authors, who are foreign nationals
the petitioner had claimed deduction under Section 80RR
of the Income Tax Act. The assessing officer as also
further contended that deduction under section 80RR has been allowed by the department in full for assessment year 1993-94 vide order ... expenses and also was justified in restricting the deduction under section 80RR in accordance with law. The learned Departmental Representative pleaded that the decision
alternative plea before the C.I.T.(A) for deduction under Section 80RR of the Act and the same was also dismissed ... assessee under Section 80-O of the Act. Hence the alternative plea made by the assessee with regard to deduction under Section 80RR
exercise of the profession listed in Section 80RR(1) of the Act.
While challenging the said order in the present appeal, the
following question ... order to enable her
to get deduction under Section 80RR . The Tribunal, after taking into
account the material on record, returned a finding that
under
Section 80 HHC for profits from exports; (c) under Section 80 HHD for
hotels and tour operators; (d) under Section 80 HHE from exports ... foreign
enterprises; (g) under Section 80R for deduction of remuneration from
foreign sources of professors, teachers etc.; (h) under Section 80RR
for deduction of professional
first proviso shall not apply,
Explanation 1.-In this Sub-section, 'due date' means-
(a) where the assessee is a company, the 30th ... furnished under Section 80HHC or section 80HHD or where the prescribed certificate is required to be furnished under Section 80R or Section 80RR
