No sec. 80QQB relief on royalty received for writing a cookery book as it wasn’t earned in exercise

IT: Assessee claimed section 80QQB deduction on receiving royalty for writing a cookery book which was denied by AO and CIT(A) on the ground that such income was not earned in the exercise of profession. It was held that the assessee was not specially qualified apart from skill and ability to write book and she was not having education in the field of cookery either in the college or in university or even by experience. Thus, assessee was not qualifying the parameters laid down for considering