https://www.taxtmi.com/caselaws?id=181192 The assessee's claims for deduction under section 80RR of the IT Act were denied as the Tribunal ruled that the assessee did not qualify as an artist. The Tribunal upheld the mandatory levy of interest under sections 234B and 234C of the IT Act, dismissing the assessee's arguments. The challenge against the validity of reopening proceedings under section 147 was rejected, emphasizing that there was no change of opinion since the original returns were accepted under section 143(1). Consequently, all appeals by the assessee were dismissed, and the request for a Special Bench was denied. en-us Thu, 11 Oct 2007 00:00:00 +0530 Sat, 09 Apr 2016 10:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181192 The assessee's claims for deduction under section 80RR of the IT Act were denied as the Tribunal ruled that the assessee did not qualify as an artist. The Tribunal upheld the mandatory levy of interest under sections 234B and 234C of the IT Act, dismissing the assessee's arguments. The challenge against the validity of reopening proceedings under section 147 was rejected, emphasizing that there was no change of opinion since the original returns were accepted under section 143(1). Consequently, all appeals by the assessee were dismissed, and the request for a Special Bench was denied. Case-Laws Income Tax Thu, 11 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181192