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Income as commentator of Gavaskar eligible for S. 80RR Deduction
Case Law Details
- Case Name
- Sunil Gavaskar Vs Income Tax Officer (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2001-02
- Courts
- All ITAT, ITAT Mumbai
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Vatsal Ponda
Facts of the Case:
Mr. Sunil Gavaskar hereafter referred to as Assesse had received income in the form of foreign remittances, on which the deduction was claimed u/s 80RR in pursuance to an agreement dated 10th May 1999 with M/s ESPN Star sports for rendering services on exclusive basis as a presenter , reporter and commentator. But after discussing the same the claim was denied on the ground that as stated in the provisions of Section 80RR of Income Tax Act 1961( “where a resident individual in India being an author, playwright, artist (musician, actor or spor...
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