Tags:
Journalism of Courage
Is a fashion designer an artist,like a painter or a singer? This is the question that Bombay High Court is pondering currently.
What has prompted the High Court to ask this question is the income tax department’s appeal against appellate tribunal’s order in the case of celebrated designer Tarun Tahiliani.
Tahiliani sought exemption under section 80 RR of Income Tax on his income of Rs 83 lakh,earned in foreign countries in 2000.
The department said the section granted exemption only to artists,and he did not fit the category.
But Income Tax Appellate Tribunal reversed this ruling,against which the department filed appeal.
During the hearing today,division bench of Justices Dhananjay Chandrachud and J P Deodhar said that dictionary definition of “artist” would have to be examined.
“Does art only mean painting,sculpture…Can the expression ‘artist’ be widened to include those who design dresses,or who write songs?” Justice Chandrachud asked.
The judges also wondered how exactly an artist could be differentiated from a professional.
“Why a lawyer is not an artist?” court asked the lawyer from both the sides.
“You will have to do some homework (on definition of artist),” the court said to the IT lawyer,adjourning the hearing till June 11.
