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Income Tax - Highlights / Catch Notes

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Deduction u/s 80RR - Income derived from profession as a ...


Cricketer Eligible for Tax Deduction u/s 80RR for Income from Professional Activities.

April 9, 2016

Case Laws     Income Tax     AT

Deduction u/s 80RR - Income derived from profession as a 'sportsman' - The entire role of the assessee and the activity performed by him for which he was remunerated, have a direct and proximate link with the game of cricket. Assessee is eligible to claim deduction u/s 80RR as the impugned income has been derived by the assessee in the exercise of his profession as a 'sportsman'. - AT

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