Income as commentator of Gavaskar eligible for S. 80RR Deduction

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 sportsman (including ...