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2015 (10) TMI 1496 - ITAT MUMBAIEntitlement 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 that:- No particulars have been placed on record to show that the assessee is specially qualified apart from the skill and ability to write the book. 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. There is no such material on record to suggest that the assessee is qualifying for the parameters laid down for considering a particular activity as a professional activity. In any case, the income earned by the assessee as royalty cannot be said to be earned by the assessee “in the exercise of her profession” which is the main requirement of the section according to which deduction can be allowed under section 80QQB. The non-fulfillment of such condition would disentitled the assessee to claim deduction under section 80QQB. Therefore, we do not find any infirmity in the order passed by the learned Commissioner (Appeals) vide which it has been held that the assessee is not entitled for deduction under section 80QQB, we decline to interfere - Decided against assessee.
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