https://www.taxtmi.com/caselaws?id=14425 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. en-us Wed, 29 Nov 2000 00:00:00 +0530 Wed, 15 Jul 2009 17:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14425 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. Case-Laws Income Tax Wed, 29 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14425