2000 (11) TMI 80

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....isited 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. Elaborate enquiry was held by the Department w....

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....examined the entire evidence and accepted the evidence that had been given by Seshadri who had stated that that amount of 5,676.80 Singapore dollars was received by him and that the money was meant for meeting the expenses of the troupe and was in fact so spent. He also stated that the assessee had agreed to accompany the troupe to Singapore without any remuneration. It was also brought in the evi....