2000 (11) TMI 80

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..... ch 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. Elaborate enquiry was held by the Department which examined the actor, his brother as also his sec .....

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..... ence 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 any remuneration. It was also brought in the evidence that after the troupe went to Singapore disp .....

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..... 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 recorded by the Tribunal was not warranted by the evidence on record. We answer the question referre .....

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