Royalty Income Not Eligible for Deduction u/s 80QQB; No Formal Education or Experience in Cookery Found.

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....Entitlement to deduction u/s 80QQB - whether the royalty income is not derived by the appellant in the exercise of profession and is therefore not entitled to deduction u/s 80QQB? - Held No - There is also no material on record to say that whether the assessee is having education in the field of cookery either in the college or university or even by experience - AT....