https://www.taxtmi.com/caselaws?id=58187 The Tribunal upheld the CIT(A)'s decision in a case concerning the interpretation of Section 80RR of the Income Tax Act. The appeal involved the allocation of expenses against foreign receipts for tax relief. The Tribunal found that the expenses incurred in India were not related to the foreign income earned by the singer, as all expenses for concerts abroad were covered by sponsors. Therefore, the Tribunal concluded that there was no justification for attributing any portion of the Indian expenses to the foreign receipts, ultimately dismissing the Department's appeal. en-us Mon, 30 Dec 1991 00:00:00 +0530 Fri, 17 Dec 2010 17:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58187 The Tribunal upheld the CIT(A)'s decision in a case concerning the interpretation of Section 80RR of the Income Tax Act. The appeal involved the allocation of expenses against foreign receipts for tax relief. The Tribunal found that the expenses incurred in India were not related to the foreign income earned by the singer, as all expenses for concerts abroad were covered by sponsors. Therefore, the Tribunal concluded that there was no justification for attributing any portion of the Indian expenses to the foreign receipts, ultimately dismissing the Department's appeal. Case-Laws Income Tax Mon, 30 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58187