Amitabh Bachchan v DCIT and Ors. (Bom) (29/11/2006)

Income Tax Act, s. 80 RR – Held, various meanings assigned in the term “Artist” by different standard dictionaries clearly show that the term “Artist” is a term which has wide meaning notmerely restricted to the meaning of fine arts but encompasses within its scope a skilled performer - The assessee has derived the disputed income as an artist within the wider meaningascribed to it as extracted above and also in the light of the relevant clauses of agreement which require him to exhibit such skills - Assessee is an artist while he received the disputedincome within the meaning of s. 80RR of the Act. – Appeal Allowed.

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