A dress designer is an artist for purposes of section 80RR

HIGH COURT OF BOMBAY, IN THE CASE OF: CIT Vs. Tarun R. Tahiliani, APPEAL NO: ITA (L) Nos. 922 and 1275 of 2009, DECIDED ON June 14, 2010 JUDGMENT (PER DR.D.Y.CHANDRACHUD, J.) : These appeals pertain to Assessment Years 1999-2000, 2000-01and 2001-02. The issue is whether the assessee, who is a dress designer, is entitled to a deduction under Section 80RR of the Income Tax Act, 1961. The appeals by the Revenue under Section 260A are admitted on the following substantial question of law: ” Whether in the facts and circumstances of the case, the Income Tax Appellate Tribunal was justified in...