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Ayurvedic doctor can claim deduction U/s. 80R even if he was not having permission to practice in foreign country
Case Law Details
- Case Name
- Dr. Pankaj K. Naram Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- ITAT Mumbai
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RELEVANT PARAGRAPH
8. We have considered the issue. In order to appreciate the contentions it is necessary to refer to the provisions of section 80R relevant for the year, which is as under:-
“80R. Where the gross total income of an individual who is a citizen of India includes any remuneration 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 resea...
