confirming the
action of Ld. AO in denying the deduction under section 80RR
of the Act on the consulting income ... institute. During the year under
consideration, the assessee claimed deduction under section 80RR of
the Act for Rs.3,65,850/- in the revised return
claiming deduction u/s
80RRA at Rs.98,54,447/-. The AO however reduced the eligible claim of
deduction u/s 80RR from ... return filed in response to notice u/s 148 , the assessee
reduced the claim of deduction u/s 80RR
consultant the section under which he was eligible
to claim the deduction was mentioned as Sec.80RRA instead of Sec.80RR is
plausible ... accrue to the
appellant if he gets the deduction u/s 80RRA instead of Sec.80RR . The
explanation that it is a bona fide mistake
deduction under section 80HHB or section 80HHC or
section 80HHD or section 80HHE or section 80-O or
section 80R or section 80RR or section ... deduction under section
80HHB or section 80HHC or section 80HHD or section
80HHE or section 80-O or section 80R or section 80RR or
section
deduction under
section 80HHB or section 80HHC or section 80HHD or section
80HHE or section 80-O or section 80R or section 80RR or section ... deduction under section 80HHB or section 80HHC or
section 80HHD or section 80HHE or section 80-O or section 80R
or section 80RR or section
eligible for deduction u/s 80 RR, Hence Rs. 3,23,625/- claimed as
deduction u/s 80RR being ... assessment by
the u/s 148 is not valid as Assessing Officer made the addition on
some other issue u/s 80RR . The learned counsel
Central Government or the prescribed authority is only under sub- section
2(ii) of section 80RRA of the Act. The question of getting approval from ... dismissed the claim of the assessee for deduction under section
80RR of the Act.
7. As per section 80RRA(2)(ii) , deduction under section 80RRA
