that the appellant is not an actor within the meaning of Section 80RR of the IT Act and hence not entitled to deduction claimed under ... Section 80RR of Rs. 6,87,198 by the appellant and learned CIT(A) erred in confirming the same.
2. The learned ITO has erred
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
appellant hearing prefers an appeal u/s. 253 of the
I.T. Act, 1961 on following amongst other grounds ... facts and in law in not granting
deduction u/s. 80R , 80RR , 80RRA an
