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No tax leviable on Gifts/Prizes/Awards/Rewards received by sportsman Abhinav Bindra
Case Law Details
- Case Name
- Abhinav Bindra Vs. DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Delhi
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Abhinav Bindra Vs. DCIT (ITAT Delhi)
Shri Abhinav Bindra is the first person in the history of independent India to have won the Olympic Gold Medal. In a country whose population is more than 100 crores, if a sportsman who is not a professional sportsman has won the gold medal for the first time after 60 years of independence of the country and he has been given the awards/rewards/prizes mainly by various Governments, local authorities, trusts and institutions and of course some corporate/individuals, a liberal construction of Circular No. 447 is required. Considering the fact...
