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TMI Blog2015 (10) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... for considering a particular activity as a professional activity. In any case, the income earned by the assessee as royalty cannot be said to be earned by the assessee “in the exercise of her profession” which is the main requirement of the section according to which deduction can be allowed under section 80QQB. The non-fulfillment of such condition would disentitled the assessee to claim deduction under section 80QQB. Therefore, we do not find any infirmity in the order passed by the learned Commissioner (Appeals) vide which it has been held that the assessee is not entitled for deduction under section 80QQB, we decline to interfere - Decided against assessee. - ITA no. 3682/Mum./2012 - - - Dated:- 7-5-2015 - SHRI I.P. BANSAL AND SHRI R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike painting sculpture, etc. According to the Assessing Officer, coking is not an art and is a skill and, therefore, the assessee is not eligible for deduction under section 80QQB. The disallowance has been sustained by the learned CIT(A) for the reasons that firstly, according to the requirement of section 80QQB, such income should have been earned in the exercise of the profession and secondly; the cookery does not come in the definition of art . The assessee is aggrieved and has filed the aforementioned grounds. 3. After narrating the facts, it was submitted by the learned Counsel for the assessee that the assessee is receiving royalty since assessment year 2002-03 and the details of the receipts of the assessee as royalty from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in section 2(36) which is as under:- Profession includes vocation 8. The word profession was subject matter of interpretation before the Hon ble Rajasthan High Court in CIT v/s Bhagwan Broker Agency, [1995] 212 ITR 133 (Raj.). Their Lordships have considered various decisions as well as definition given in the dictionary and after considering all these decisions and definitions, their Lordships have arrived at a conclusion that there should be some special qualification of a person apart from skill and ability which is required in carrying on any activity which could be considered as profession . This could be having education in a particular system either in the college or university or it may be by experience. In the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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