TMI Blog2010 (6) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ncludes graphic design and fashion design. An artist, as part of his or her creative work, seeks to arrange elements in a manner that would affect human senses and emotions. Design, in a certain sense, can be construed to be a rigorous form of art or art which has a clearly defined purpose. Though the field of designing may be regarded as a rigorous facet of art, creativity, imagination and visualization are the core of design. Dress designing has assumed significance in the age in which we live, influenced as it is by the media and entertainment. As a dress designer, the assessee must bring to his work a high degree of imagination, creativity and skill. The fact that designing involves skill and even technical expertise does not detract from the fact that the designer must visualize and imagine. A designer is an artist. – Deduction u/s 80RR allowed - 2440 OF 2009 , 922 AND 1275 OF 2009 - - - Dated:- 14-6-2010 - DR.D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. Mrs.Anamika Malhotra for the Appellant in ITXA 2440 of 2009 and ITXAL 1275 of 2009. Ms.Suchitra Kamble for the Appellant in ITXAL 922 of 2009. Mr.Percy J.Pardiwala, Sr. Advocate with Ms.Vasanti B.Patel for the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een artificially defined for the purpose of Section 80RR it must receive a broad meaning and the expression cannot be confined to the fine arts. 5. Section 80RR provides as follows: "80RR. Where the gross total income of an individual resident in India, being an athlete, includes any income derived by him in the exercise of his profession from the Government of a foreign State or any person not resident in India, there shall be allowed, in computing the total income of the individual, a deduction from such income of an amount equal to- (i) sixty per cent of such income for an assessment year beginning on the 1st day of April, 2001; (ii) fortyfive per cent of such income for an assessment year beginning on the 1st day of April, 2002; (iii) thirty per cent of such income for an assessment year beginning on the 1st day of April, 2003; (iv) fifteen per cent of such income for an assessment year beginning on the 1st day of April, 2004; as is brought into India by, or on behalf of, the assessee in convertible foreign exchange within a period of six months from the end of the previous year or within such further period as the competent authority may allow in this behalf an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange reserves. Yet, it must be noted that the statutory provision does not require an author or playwright to write a book or play on an aspect of Indian culture to qualify for a deduction. The freedom of the author, and for that matter, of a playwright, musician, artist or actor to choose the medium of the message is as wide as it can be under the constitutional guarantee of free speech. The content of the message is not structured by Section 80RR. Even fiscal legislation has to be deferential to constitutional rights. Parliament has contemplated the grant of a deduction to broad categories. Those categories are not artificially defined. The nature of the work which is the source of the income is subject to the requirement that the income must be derived from the 'exercise of the profession'. In a circular (No.31) of the Board dated 25 October 1969 it was clarified that the expression artist includes photographers and T.V. cameramen for Section 80RR. By a circular (No.675) dated 3 January 1994, the Board clarified that a script writer is a playwright and that a Director is an artist for the purpose of Section 80RR. However, a producer does not fall in any of the stated categories. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the arts (iii) an artiste (iv) a person who works with the dedication and attributes associated with an artist. (v) a devotee; a habitual practiser of a specified activity." 9. Simply stated, an artist is a person who engages in an activity which is an art. Artists, as we understand them, use skill and imagination in the creation of aesthetic objects and experiences. Drawing, painting, sculpture, acting, dancing, writing, film making, photography and music all involve imagination, talent and skill in the creation of works which have an aesthetic value. A designer uses the process of design and her work requires a distinct and significant element of creativity. The canvass of design is diverse and includes graphic design and fashion design. An artist, as part of his or her creative work, seeks to arrange elements in a manner that would affect human senses and emotions. Design, in a certain sense, can be construed to be a rigorous form of art or art which has a clearly defined purpose. Though the field of designing may be regarded as a rigorous facet of art, creativity, imagination and visualization are the core of design. Dress designing has assumed significance in the ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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