Jurisprudentiol – Monday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Income Tax

Is Aishwarya Rai an actor? Father-in-law comes to her rescue - She is indeed an actor eligible for deduction u/s 80RR - ITAT

Amitabh Bachchan the armoured knight coming to rescue damsels in distress in reel life! but this is real life. Daughter-in-law Aishwarya Rai just won a case in the ITAT based on her illustrious father in law's case - Amitab Bacchan Vs. DCIT (2007-TIOL-03-ITAT-MUM).

The assessee is a renowned actress and she has mainly derived her income by way of her profession as acting and modelling. She has shown income from other sources as well. During the year under appeal, the assessee had claimed deduction u/ s.80RR - amounting to Rs.54,90,236 /- on, foreign receipts of Rs. 1,85,32,585/-. The AO has negatived the claim of the assessee.

Customs

CHA Licence Examination – Department fails to conduct two oral examinations as required because DG, Inspection wanted NACEN to conduct the examination which was not agreed to by the Board. – Petitioner who qualified in the written test allowed to take two oral tests – High Court

The Respondents are, of course, trying to justify their failure to hold the written examination and oral examination with the required frequency as postulated by the Regulations on the ground that the Director General of Inspection, Customs and Central Excise requested the Central Board of Excise and Customs that the examination should be conducted by the National Academy of Customs, Excise and Narcotics Control ( NACEN ) but that request was turned down by the CBEC. This contention is untenable because the result of this is that persons like the Petitioner are deprived of seeking employment. Even if the reason is tenable, they would be required to somehow or the other comply with the Regulations and make up for the shortfall in the requisite number of examinations.

Happy Deepawali

See our columns Monday for the judgements