https://www.taxtmi.com/caselaws?id=59712 The Tribunal held that the deduction under section 80RRA should be allowed on gross remuneration, reduced only by direct expenses incurred to earn that income. It emphasized that only actual expenditure should be considered for allocation, rejecting estimated or notional expenses. The Tribunal directed the Assessing Officer to accept the reduction of professional earnings by the amount offered by the assessee. The appeals for the assessment years 2000-01 and 2001-02 were allowed, while the appeal for 2002-03 was allowed for statistical purposes. The revenue's appeal for 2000-01 was dismissed. en-us Tue, 10 Apr 2007 00:00:00 +0530 Fri, 31 Dec 2010 16:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59712 The Tribunal held that the deduction under section 80RRA should be allowed on gross remuneration, reduced only by direct expenses incurred to earn that income. It emphasized that only actual expenditure should be considered for allocation, rejecting estimated or notional expenses. The Tribunal directed the Assessing Officer to accept the reduction of professional earnings by the amount offered by the assessee. The appeals for the assessment years 2000-01 and 2001-02 were allowed, while the appeal for 2002-03 was allowed for statistical purposes. The revenue's appeal for 2000-01 was dismissed. Case-Laws Income Tax Tue, 10 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59712