https://www.taxtmi.com/caselaws?id=76802 The Bombay High Court ruled in favor of the dress designer, allowing the deduction under Section 80RR of the Income Tax Act for Assessment Years 1999-2000, 2000-01, and 2001-02. The Court interpreted the term "artist" broadly to include dress designers, emphasizing the creativity, skill, and imagination involved in their work. It held that designers exhibit qualities of artists and are eligible for the deduction, affirming the Tribunal's decision. The judgment highlighted the artistic nature of design work and upheld the classification of dress designers as artists under Section 80RR. en-us Mon, 14 Jun 2010 00:00:00 +0530 Sat, 06 Jul 2013 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76802 The Bombay High Court ruled in favor of the dress designer, allowing the deduction under Section 80RR of the Income Tax Act for Assessment Years 1999-2000, 2000-01, and 2001-02. The Court interpreted the term "artist" broadly to include dress designers, emphasizing the creativity, skill, and imagination involved in their work. It held that designers exhibit qualities of artists and are eligible for the deduction, affirming the Tribunal's decision. The judgment highlighted the artistic nature of design work and upheld the classification of dress designers as artists under Section 80RR. Case-Laws Income Tax Mon, 14 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76802