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2006 (11) TMI 360 - AT - Income TaxGrant relief for Deduction u/s 80RR - Income by way of performing his skills as an artist or as an actor - addition on receipt of Versa car from Maruti Udyog Ltd. - services for sale promotion of the company’s new product ‘Versa Car’ - HELD THAT:- The assessee in this case has not provided any particulars when exactly the car was delivered. Therefore, the Assessing Officer has relied on the insurance certificate to bring the value of the car at Rs. 6,34,734 as part of his professional income. In our view the Assessing Officer is perfectly justified in bringing the same to tax as his professional income in the year in question as the assessee has not acknowledged the receipt towards rendering the services as per the agreement which itself was entered into on 10-1-2005 with Maruti Udyog Ltd. Thus, the assessee has in all probability received the car during the year under consideration. In absence of contrary evidences brought on record by the assessee and the Department is justified in bringing the same as part of the professional income of the assessee in the year in question and we decline to interfere. In our opinion, the provisions of deductions are mainly beneficial provisions and have to be construed in a manner that achieves the intention of the Legislature as made out in the circular from time to time and also the legislative amendments that are made to the sections in order to widen the scope of the persons falling under the relevant section. In the case of Harsha Bhogle v. Assessing Officer [2002 (5) TMI 201 - ITAT BOMBAY-F] the Tribunal went into the objects and intention of section 80RR of the Act and it was observed that Harsha Bhogle, mainly performed on television and such activities were not making any contribution to the greater understanding of our country and its culture abroad although it was augmenting the foreign exchange resources of our country but that is not enough to claim tax deduction u/s 80RR of the Act, whereas if one were to look into the contents of the KBC programme, the programme itself is so designed wherein actor is required to make the programme very interesting and imaginative and has definitely contributed greater understanding of our country and its culture abroad. The programme of KBC was not only watched in India but all over the globe and mainly dealt with Indian history, its geography, rich cultural heritages, its mythological stories, its constitution and legal system and its rich resources. Even on this account, the activities of Shri Amitabh Bachchan are clearly distinguishable to that of a television presenter and T.V. commentator of Cricket matches as was held in the case of Harsha Bhogle. The assessee has produced before us some of the literatures on KBC programme which we have already reproduced elsewhere in our order. We are, therefore, of the opinion that the assessee is an artist while he received the disputed income within the meaning of section 80RR of the Act. We, therefore, direct the Assessing Officer to grant relief of deduction u/s 80RR of the Act. In the result, the appeal filed by the assessee is partly allowed while the appeal filed by the revenue is dismissed.
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