https://www.taxtmi.com/caselaws?id=69690 The Appellate Tribunal ITAT MADRAS-B upheld the eligibility of the assessee for deduction under section 80RR of the Income Tax Act for the assessment years 1970-71, 1971-72, and 1972-73. The Tribunal determined that the income received by the assessee, categorized as salary, actually constituted professional income from a foreign source due to research work done as an author for the French Government. Despite the income being labeled as salary, the Tribunal found that it aligned with the requirements of section 80RR, emphasizing the nature of the income derived from professional services. The Tribunal dismissed the Revenue's appeals, affirming the assessee's entitlement to the deduction. en-us Fri, 12 Nov 1976 00:00:00 +0530 Mon, 11 Apr 2011 15:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69690 The Appellate Tribunal ITAT MADRAS-B upheld the eligibility of the assessee for deduction under section 80RR of the Income Tax Act for the assessment years 1970-71, 1971-72, and 1972-73. The Tribunal determined that the income received by the assessee, categorized as salary, actually constituted professional income from a foreign source due to research work done as an author for the French Government. Despite the income being labeled as salary, the Tribunal found that it aligned with the requirements of section 80RR, emphasizing the nature of the income derived from professional services. The Tribunal dismissed the Revenue's appeals, affirming the assessee's entitlement to the deduction. Case-Laws Income Tax Fri, 12 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69690