COMMISSIONER OF INCOME TAX Vs. S KAMALAHASAN

JUDGEMENT

(1.) THE assessee is a film actor. He had visited Singapore and according to the information which the Revenue had received from his sponsor there, certain amounts have been paid to him. That information was given after the tour to Singapore had proved abortive on account of the disputes that arose between the actor and his troupe and the people who had sponsored the arrangement in Singapore.

(2.) ELABORATE enquiry was hold by the Department which examined the actor, his brother as also his secretary. The sponsors in Singapore at whose instance the whole enquiry commenced were not examined. Nor was the complainant allowed to be cross-examined by the assessee.

(3.) WE answer the question referred to us as to whether the Tribunal was right in holding that the sum of 5,676.80 Singapore dollars cannot be taxed in the hands of the assessee in the affirmative, in favour of the assessee and against the Revenue.