Cricket commentator Harsha Bhogle's googly seems to have been hit for a six by the taxman. The cricket commentator's attempt to seek special exemptions - extended to artistes who earn from foreign governments for their work - has been rejected by an IT tribunal.Bhogle, who works for foreign TV producers, has now moved the Bombay High Court, challenging the tribunal's decision not to extend the tax concessions to him.The IT department had claimed that for seeking tax sops, Bhogle cannot compare himself with authors, playwrights, musicians, sportsmen and actors who earn from foreign governments as he did not do any creative work.The tribunal, in 2002, said what Bhogle did was not a creative work and anybody with "proficiency in English" and "some knowledge of cricket" can do it.He was not doing "any creative work, exhibiting human skill, imagining anything in his mind," the tribunal said. The IT tribunal had ruled that Bhogle cannot get tax benefits under Section 80 RR of the Income Tax Act that allows 75 per cent deduction on taxable income from abroad for authors, sportspersons, musicians, actors and artists.Bhogle had claimed tax benefits for income earned as commentator from abroad. He had applied for the exemption for the financial year 1997-98.Income Tax authorities, however, held that he did not qualify for the same. But Bhogle claimed that he fits into "actor" or "artist" categories.He then filed an appeal before the IT tribunal which dismissed his plea. He has now moved the Bombay High Court against this decision.The final hearing on it has started before division bench headed by Justice S Radhakrishnan and will continue next month, according to IT department's lawyer Anuradha Mane.
