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Showing contexts for: 80rr in The Commissioner Of Income Tax-12 vs M/S.Tarun R.Tahiliani on 14 June, 2010Matching Fragments
These appeals pertain to Assessment Years 1999-2000, 2000-01 and 2001-02. The issue is whether the assessee, who is a dress designer, is entitled to a deduction under Section 80RR of the Income Tax Act, 1961. The appeals by the Revenue under Section 260A are admitted on the following substantial question of law:
" Whether in the facts and circumstances of the case, the Income Tax Appellate Tribunal was justified in holding that a dress designer is an artist entitled to a deduction under Section 80RR."
3. Counsel appearing on behalf of the Revenue submitted that (i) The expression "artist" in Section 80RR must be restricted to the field of fine arts; (ii) The purpose of the provision is to show-
case Indian culture abroad; and (iii) The field of design is an area of technical expertise and not an art form. On this foundation Counsel urged that the assessee, who is a dress designer, is not an artist under Section 80RR.
4. On the other hand, Counsel appearing on behalf of the assessee submitted that (i) The expression "artist" is not defined in Section 80RR and hence, must receive its ordinary meaning; (ii) The work of an artist involves imagination, skill and visualization;
(iii) A person who does the work of dress designing is required to conceptualize a garment or outfit; (iv) The work must be regarded as that of an artist because a high degree of imagination, skill and visualization is involved; and (v) Since the expression "artist" has not been artificially defined for the purpose of Section 80RR it must receive a broad meaning and the expression cannot be confined to the fine arts.
5. Section 80RR provides as follows:
"80RR. Where the gross total income of an individual resident in India, being an athlete, includes any income derived by him in the exercise of his profession from the Government of a foreign State or any person not resident in India, there shall be allowed, in computing the total income of the individual, a deduction from such income of an amount equal to -