TMI Blog2009 (8) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants under the provisions of section 80R amounting to Rs. 9,64,269 by stating that the same claim of the assessee was disallowed in earlier years. 2.Your appellant submits that he is entitled for relief under the provisions of section 80-R of the Income-tax Act, 1961 in respect of income from foreign sources and therefore the Assessing Officer be directed to allow the claim of your appellant. 3.Your appellant had received remuneration in foreign currency Rs. 46,57,525 and has reduced therefrom Foreign travel and other expenses of Rs. 14,43,296 and thereafter has claimed 30 per cent deduction from the balance amount of Rs. 32,14,229 and thus claimed total deduction of Rs. 9,64,269." The amount of claim however is different in other appeals. 3. Briefly stated, the assessee, Dr. Pankaj K. Naram, is a qualified Ayurvedic doctor and goes abroad to attend workshops, conduct seminars and deliver lectures in Ayurveda and training doctors in pulse reading. Dr. Smita P. Naram, also an Ayurvedic doctor, attends the programmes along with Dr. Pankaj Naram in the same activities. The assessees have gone abroad to various countries during the years under review and received foreig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel drawing attention to the provisions of section 80R and the orders of the CIT(A) submitted that the CIT(A) has erred in giving a finding that the assessee has gone abroad to promote his company s products. If these receipts were accounted for in the company in which both the wife and husband are Directors, the company would have got more benefit under section 80HHC, than what the assessees have claimed under section 80R. This shows the intention that the receipts have no connection with the company s products and they are remuneration received for conducting lectures and teaching assignments abroad on pulse reading. The learned counsel referred to the enclosures in the paper book, particularly the certificates issued and remittances to submit that the entire remuneration was received for his teaching work as a doctor in pulse reading in various workshops, lectures etc. and with reference to various photographs to explain the nature of work undertaken by the assessees. He referred to the provisions of section 80R to submit that the word remuneration has wider connotation and remuneration can be received for any service in the capacity as professor, teacher or research w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion received by him outside India from any University or other educational institution established outside India or [any other association or body established outside India], for any service rendered by him during his stay outside India in his capacity as a professor, teacher or research worker in such University, institution, association or body, there shall be [allowed, in computing the total income of the individual, [a deduction from such remuneration of an amount equal to - ( i )sixty per cent of such remuneration for an assessment year beginning on the 1st day of April, 2001; ( ii )forty-five per cent of such remuneration for an assessment year beginning on the 1st day of April, 202; ( iii )thirty per cent of such remuneration for an assessment year beginning on the 1st day of April, 2003; ( iv )fifteen per cent of such remuneration for an assessment year beginning on the 1st day of April, 2004, as is brought into India by, or on behalf of, the assessee in convertible foreign exchange within a period of six months from the end of the previous year or within such further period as the competent authority may allow in this behalf and no deduction shall be allowed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on will cover fees paid to a consultant or technician or so. Now the words used in the section has a bearing that the assessee should have a capacity as a professor, teacher or research worker. These words have not been defined in the Act but generally these are associated with certain professions. A professor is generally associated with a person who is employed by a University whereas a teacher or a research worker need not be associated with an educational institution or to a university. A teacher can teach any subject in which he has proficiency and need not be employed as a teacher in a school or a college to get into the definition of teacher . If somebody uses his expertise and knowledge on a specific subject to train a large number of people, he can be considered as a teacher (a Guru ) in that subject or if a person also undertakes to conduct research on the subject in addition to his teaching/other assignments, he can also be called a research worker. In this particular case, the doctor is a professional in his own capacity as a doctor and he also specialises in Ayurvedic medicine, particularly in pulse reading, which is an ancient methodology of identifying the disease ..... X X X X Extracts X X X X X X X X Extracts X X X X
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