1978 (7) TMI 45 - HC - Income Tax

Summary

The High Court of Allahabad allowed the assessee's claim for a special deduction of 20% under section 80QQ of the Income-tax Act, 1961, for publishing the annual publication "Dinesh Sure Guess." The Tribunal found that the publication qualified as a book and did not fall under the exceptions of brochures, tracts, and pamphlets as per sub-section (3) of section 80QQ. The court ruled in favor of the assessee, granting the deduction and awarding costs of Rs. 200.