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    <title>2002 (5) TMI 201 - ITAT BOMBAY-F</title>
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    <description>The appeal was dismissed with the Tribunal upholding the rejection of the appellant&#039;s claim for deduction under section 80RR. The Tribunal found that the appellant&#039;s profession as a commentator and presenter of cricket programs did not qualify for the deduction as an &#039;artist&#039; or &#039;actor&#039; as per the provisions of section 80RR. Additionally, the Tribunal held that the levy of interest under sections 234B and 234C was mandatory and compensatory, not requiring a separate order by the Assessing Officer.</description>
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    <pubDate>Mon, 27 May 2002 00:00:00 +0530</pubDate>
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      <title>2002 (5) TMI 201 - ITAT BOMBAY-F</title>
      <link>https://www.taxtmi.com/caselaws?id=59404</link>
      <description>The appeal was dismissed with the Tribunal upholding the rejection of the appellant&#039;s claim for deduction under section 80RR. The Tribunal found that the appellant&#039;s profession as a commentator and presenter of cricket programs did not qualify for the deduction as an &#039;artist&#039; or &#039;actor&#039; as per the provisions of section 80RR. Additionally, the Tribunal held that the levy of interest under sections 234B and 234C was mandatory and compensatory, not requiring a separate order by the Assessing Officer.</description>
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      <pubDate>Mon, 27 May 2002 00:00:00 +0530</pubDate>
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