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2002 (5) TMI 33 - HC - Income TaxSpecial Deduction, Remuneration For Services Rendered Outside India - The petitioner had claimed the entitlement of deduction under section 80RRA of the Income-tax Act, 1961, which provision had been incorporated therein by the Finance (No. 2) Act, 1977, with effect from April 1, 1978. His representation was rejected for the reason that the petitioner was "working as an independent contractor acting as consultant, rather than an employee, as envisaged in section 80RRA of the Act." - we are satisfied that the petition is well founded. The impugned orders dated March 27, 1976, and January 28, 1978, are, therefore, quashed holding that the petitioner is fully entitled to the benefits in section 80RRA
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