2000 (11) TMI 80

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....-The assessee is a film actor. He had visited 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. Elab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Tribunal, in appeal filed by the assessee, 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 an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o be cross-examined although that sponsor was the one who claimed he paid large sums of money to the assessee. The Tribunal concluded that the evidence of the payment of money by the sponsors in Singapore to Seshadri by itself did not establish that the assessee had received any concealed income. Having regard to the facts and circumstances of the case, it cannot be said that the findings so recor....