https://www.taxtmi.com/caselaws?id=266221 The Tribunal upheld the decision to disallow a deduction under section 80QQB for royalty income from a book, ruling that the income did not meet the requirement of being earned in the exercise of a profession. The Tribunal emphasized the necessity of demonstrating special qualifications or education beyond skill and ability to be considered engaged in a professional activity to claim such deductions. The appeal was dismissed, affirming the denial of the deduction for the royalty income received. en-us Thu, 07 May 2015 00:00:00 +0530 Mon, 19 Oct 2015 07:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266221 The Tribunal upheld the decision to disallow a deduction under section 80QQB for royalty income from a book, ruling that the income did not meet the requirement of being earned in the exercise of a profession. The Tribunal emphasized the necessity of demonstrating special qualifications or education beyond skill and ability to be considered engaged in a professional activity to claim such deductions. The appeal was dismissed, affirming the denial of the deduction for the royalty income received. Case-Laws Income Tax Thu, 07 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266221