Unexplained income claim rejected where payment went to troupe manager and evidence did not show receipt by the assessee.

A sum of Singapore dollars 5,676.80 was not assessable as the assessee's income because the evidence showed it was paid to the troupe manager, retained and used by the manager for troupe expenses, and was not received by the assessee as remuneration. The alleged sponsor, who claimed payment to the assessee, was not examined and was not produced for cross-examination. On that record, the Tribunal's finding that the amount did not represent concealed income was supported by the evidence, and the amount was not taxable in the assessee's hands.

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Issues: Whether the sum of 5,676.80 Singapore dollars could be assessed as income in the hands of the assessee.

Analysis: The materials accepted by the Tribunal showed that the amount was paid to the troupe manager and not to the assessee, that it remained with and was used by the manager for troupe expenses, and that the assessee had not received the money as remuneration. The sponsor who alleged payment to the assessee was not examined and was not made available for cross-examination. On the evidence, the Tribunal's finding that the payment did not constitute concealed income of the assessee was supported by the record.

Conclusion: The amount of 5,676.80 Singapore dollars was not taxable in the hands of the assessee.

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