Book on income-tax is a literary work ,section 80QQB Deduction allowed
Facts of the Case are During the previous year 2004-05 relevant to the assessment year 2005-06, the assessee received royalty to the tune of Rs.99,000/- for his book on income tax and claimed deduction under section 80QQB of the Act. Issue :- The Assessing Officer disallowed deduction on the ground that the book on income-tax… Read More »