assessing officer framed the assessment under section 143(3) and allowed the deduction under section 80RR amounting to Rs. 45,109 claimed by the assessee ... which is a requisite condition for allowance of deduction under. Section 80RRA . Under section 80RR , professional income can be derived by exercising profession in India
grievance against denial of deduction of Rs. 6,66,750 under Section 80RR , i.e., in respect of professional fees of US $ 25,000 received ... legal position.
14. It is not denied that the deduction under Section 80RR is available, if an assessee earns such income from his profession
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
Under Section 80R which is available only to an Indian citizen. Since one of the necessary conditions for entitlement of deduction Under Section ... note that while Sections 80R and 80RRA deal with the citizenship also, in many similar sections such as Section 80QQB , Section 80RR , Section 80RRB , there
pleaded that CIT(A) should have allowed his alternate claim Under Section 80RR raised before him by way of Ground ... assessee for deduction Under Section 80HHC, the assessee being an artist is entitled to a deduction Under Section 80RR of the Income
