COMMISSIONER OF INCOME-TAX Vs. A. VIJAYAKANT

JUDGEMENT

(1.) THE Revenue has come forward with the above appeal raising the following substantial questions of law:

(2.) THE assessee is a popular cine actor. The assessment relates to the year 2004 -05. The assessee claimed a sum of Rs. 20,19,000 towards rasigar manram expenses. The assessing authority rejected the said claim. However, the Commissioner of Income -tax (Appeals), after noticing the fact that for the assessment years 2001 -02 to 2003 -04, the disallowance on the said head was restricted to 20 per cent. allowed the assessee's appeal by restricting the disallowance to 20 per cent. for the assessment year 2004 -05. While doing so, the Commissioner of Income -tax (Appeals), apart from taking note of the relief granted in the previous assessment years, also held that rasigar manram expenses are most important expenses for the assessee in order to maintain his popularity among the fans and those expenses are relevant to the appellant's profession. The Tribunal concurred with the conclusion of the Commissioner of Income -tax (Appeals) and confirmed his order. We also fully support the reasoning of the Commissioner of Income -tax (Appeals) as well as that of the Tribunal, having restricted the disallowance to an extent of 20 per cent.