Case Law Details
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 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 pr cent of such remuneration for an assessment year beginning an 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;
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