https://www.taxtmi.com/caselaws?id=59592 Receipts from the television programme were treated as partly diverted at source under a valid pre-existing contractual arrangement and accepted arbitration award, so 70 per cent was not assessable in the assessee's hands and only the balance was taxable. The tribunal noted that the 1995 agreements were genuine and operative, and that the assessee remained bound to account for the relevant share to the company. The claim for deduction under section 80RR was not pressed and the prescribed form was not furnished, so no deduction was allowed on that issue. en-us Wed, 18 May 2005 00:00:00 +0530 Sat, 23 Jun 2012 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59592 Receipts from the television programme were treated as partly diverted at source under a valid pre-existing contractual arrangement and accepted arbitration award, so 70 per cent was not assessable in the assessee's hands and only the balance was taxable. The tribunal noted that the 1995 agreements were genuine and operative, and that the assessee remained bound to account for the relevant share to the company. The claim for deduction under section 80RR was not pressed and the prescribed form was not furnished, so no deduction was allowed on that issue. Case-Laws Income Tax Wed, 18 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59592