issue, i.e., denial of deduction by the Revenue authorities under Section 80RR of the IT Act in respect of income ... Section 80HH , etc., the mandatory requirement is that the income should be derived from an industrial undertaking. On the other hand, under Section 80RR
erred in upholding disallowance of appellant's claim under Section 80RR of the IT Act, 1961, without appreciating that--
(a) the appellant ... which in fact is not a disqualification under the provisions of Section 80RR ;
(ii) this activity did not contribute to a greater understanding of India
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, many similar Sections such as Section 80QQB , Section 80RR , Section 80RRB , there
this, he has directed the Assessing Officer to allow deduction Under Section 80RR in respect of the sum of Rs. 25,40,464/- added ... author from a foreign publisher and claimed deduction Under Section 80RR and also disclosed all relevant facts relating to his income, therefore, there
clause (14) of section 10 . It was, therefore, to be held that the second requirement for the applicability of section 10(14)(i) was also ... exemption in respect of which was claimed under section 10(13A) , 80CCA , 80CCB , 80DD , 80GC and 80RR , no such insistence is stressed in respect
Ms. Aishwarya Rai vs Dcit on 30 June, 2005
Equivalent citations: [2007]104ITD166(MUM), (2006
