TFIPOST हिन्दी
TFIPOST Global
Tfipost.com
Tfipost.com
No Result
View All Result
  • Premium
  • Politics
    • All
    • Analysis
    • Opinions
    • Trending
    From Janhvi to Varun, Celebrity Toolkit Campaign Against SC Dog Order: Hidden Hand of Vaccine Lobby?

    From Janhvi to Varun, Celebrity Toolkit Campaign Against SC Dog Order: Hidden Hand of Vaccine Lobby?

    ‘Sad To Be Used Politically, Made Pawn’: Bihar Woman Lashes at Opp for Using Her Identity To Allege ‘Vote Chori’

    ‘Sad To Be Used Politically, Made Pawn’: Bihar Woman Lashes at Opp for Using Her Identity To Allege ‘Vote Chori’

    Congress, Cronies try to Create Constitution Club 'Win' Narrative; Why Rahul Wins in Press Club, IWPC, But Fails in States

    Congress, Cronies try to Create Constitution Club ‘Win’ Narrative; Why Rahul Wins in Press Club, IWPC, But Fails in States

    BJP's Workshop to Strengthen Ideological, Organisational, and Parliamentary Effectiveness

    BJP to Hold ‘Abhyas Varg’ in Delhi for MP’s to Strengthen Ideological, Organisational, and Parliamentary Effectiveness

    • Analysis
    • Opinions
    • Trending
  • Economy
    • All
    • Business
    • Economy1
    • Finance
    Relief for Troops: Jawans to Get New-Gen Border Posts for Sub-Zero Conditions Along India-China LAC

    Relief for Troops: Jawans to Get New-Gen Border Posts for Sub-Zero Conditions Along India-China LAC

    India Set to Roll Out First Made-in-India Chip as Semiconductor Mission Gains Momentum

    India Set to Roll Out First Made-in-India Chip as Semiconductor Mission Gains Momentum

    India Becomes Top Smartphone Supplier to US, Electronics Manufacturing Hits Rs 12 Lakh Cr, Despite Tariff Tussle

    India Becomes Top Smartphone Supplier to US, Electronics Manufacturing Hits Rs 12 Lakh Cr, Despite Tariff Tussle

    China Expert Urges India to Reconsider its Strategic Distance From China, Warns of America’s containment playbook

    China Expert Urges India to Reconsider its Strategic Distance From China, Warns of America’s containment playbook

    • Business
    • Finance
  • Defense
    • All
    • Defence
    • Strategy
    • Weaponry
    Soldier killed as infiltration bid foiled in Uri by Indian Army

    Indian Army Foils Infiltration Attempt in Uri Amid Cross-Border Tensions, Soldier Killed

    As Tribute to Armed Forces, Independence Day Official Invite Bears Operation Sindoor Emblem

    As Tribute to Armed Forces, Independence Day Official Invite Bears Operation Sindoor Emblem

    Lashkar-e-Taiba

    Pakistani National with Lashkar-e-Taiba Links Arrested in Seoul, First for South Korean Authorities

    IAF Unveils Never-Before-Seen Footage of Operation Sindoor Airstrikes in Pakistan

    IAF Unveils Never-Before-Seen Footage of Operation Sindoor Airstrikes in Pakistan

    • Defence
    • Strategy
    • Weaponry
  • Geopolitics
    • All
    • Africa
    • Americas
    • Asia Pacific
    • Europe
    • South Asia
    • West Asia
    Pro-Khalistan Elements Vandalise BAPS Temple In US, Indian Envoy Reacts

    Pro-Khalistan Elements Vandalise BAPS Temple In US, Indian Envoy Reacts

    Can't snatch single drop of water: Pakistan PM Shehbaz Sharif threatens India

    Fourth Anti-India Outburst From Pakistan in 48 Hours: Shehbaz Sharif Rakes Up Indus Water Treaty to Threaten India

    Trump’s Pakistan Oil Deal and US Terror Tag on Baloch Rebels: Is Balochistan the Next Resource War Zone?

    Trump’s Pakistan Oil Deal and US Terror Tag on Baloch Rebels: Is Balochistan the Next Resource War Zone?

    Lashkar-e-Taiba

    Pakistani National with Lashkar-e-Taiba Links Arrested in Seoul, First for South Korean Authorities

    • Africa
    • Americas
    • Asia Pacific
    • Europe
    • South Asia
    • West Asia
  • Knowledge
    • All
    • Culture
    • Education
    • History
    • Indology
    Nationwide ‘Har Ghar Tiranga’ Campaign to Feature MP Bike Rally and Cultural Events Ahead of Independence Day

    Nationwide ‘Har Ghar Tiranga’ Campaign to Feature MP Bike Rally, Cultural Events Ahead of Independence Day

    MK Stalin Unveils Tamil Nadu’s Education Policy, Rejects NEP, Three-Language Formula

    MK Stalin Unveils Tamil Nadu’s Education Policy, Rejects NEP, Three-Language Formula

    India and Sri Lanka—Bound by Devotion, Building for the Future

    India-Sri Lanka Spiritual Partnership Deepens with Inauguration of Ashok Vatika Meditation Centre at Seetha Amman Temple

    Chola Legacy, Modi’s Message: Restoring Dharma in Tamil Political Discourse

    Rajendra Chola to PM Modi: Reclaiming Tamil Nadu’s Forgotten Hindu Civilizational Heritage

    • Culture
    • History
    • Indology
  • Law
  • Lounge
    • All
    • Books
    • Cinema
    • Entertainment
    • Food
    • Games
    • Health
    • Lifestyle
    • Satire
    • Sports
    • technology
    • Travel
    From Janhvi to Varun, Celebrity Toolkit Campaign Against SC Dog Order: Hidden Hand of Vaccine Lobby?

    From Janhvi to Varun, Celebrity Toolkit Campaign Against SC Dog Order: Hidden Hand of Vaccine Lobby?

    News 18: The Bigger Problem With Clickbait Culture

    Bigg Boss 19 Controversy: News18 Faces Backlash Over Clickbait Article on Pahalgam Terror Attack Widow Himanshi Narwal

    How a PNG Resizer Helps Optimize Images for Amazon, eBay, and Shopify Listings

    How a PNG Resizer Helps Optimize Images for Amazon, eBay, and Shopify Listings

    Punjabi Music’s Vulgar Beat: Honey Singh, Karan Aujla Summoned Over Misogynistic Lyrics

    Punjabi Music’s Vulgar Beat: Honey Singh, Karan Aujla Summoned Over Misogynistic Lyrics

    • Books
    • Cinema
    • Food
    • Health
    • Sports
    • technology
    • Travel
    • Satire
Tfipost.com
  • Premium
  • Politics
    • All
    • Analysis
    • Opinions
    • Trending
    From Janhvi to Varun, Celebrity Toolkit Campaign Against SC Dog Order: Hidden Hand of Vaccine Lobby?

    From Janhvi to Varun, Celebrity Toolkit Campaign Against SC Dog Order: Hidden Hand of Vaccine Lobby?

    ‘Sad To Be Used Politically, Made Pawn’: Bihar Woman Lashes at Opp for Using Her Identity To Allege ‘Vote Chori’

    ‘Sad To Be Used Politically, Made Pawn’: Bihar Woman Lashes at Opp for Using Her Identity To Allege ‘Vote Chori’

    Congress, Cronies try to Create Constitution Club 'Win' Narrative; Why Rahul Wins in Press Club, IWPC, But Fails in States

    Congress, Cronies try to Create Constitution Club ‘Win’ Narrative; Why Rahul Wins in Press Club, IWPC, But Fails in States

    BJP's Workshop to Strengthen Ideological, Organisational, and Parliamentary Effectiveness

    BJP to Hold ‘Abhyas Varg’ in Delhi for MP’s to Strengthen Ideological, Organisational, and Parliamentary Effectiveness

    • Analysis
    • Opinions
    • Trending
  • Economy
    • All
    • Business
    • Economy1
    • Finance
    Relief for Troops: Jawans to Get New-Gen Border Posts for Sub-Zero Conditions Along India-China LAC

    Relief for Troops: Jawans to Get New-Gen Border Posts for Sub-Zero Conditions Along India-China LAC

    India Set to Roll Out First Made-in-India Chip as Semiconductor Mission Gains Momentum

    India Set to Roll Out First Made-in-India Chip as Semiconductor Mission Gains Momentum

    India Becomes Top Smartphone Supplier to US, Electronics Manufacturing Hits Rs 12 Lakh Cr, Despite Tariff Tussle

    India Becomes Top Smartphone Supplier to US, Electronics Manufacturing Hits Rs 12 Lakh Cr, Despite Tariff Tussle

    China Expert Urges India to Reconsider its Strategic Distance From China, Warns of America’s containment playbook

    China Expert Urges India to Reconsider its Strategic Distance From China, Warns of America’s containment playbook

    • Business
    • Finance
  • Defense
    • All
    • Defence
    • Strategy
    • Weaponry
    Soldier killed as infiltration bid foiled in Uri by Indian Army

    Indian Army Foils Infiltration Attempt in Uri Amid Cross-Border Tensions, Soldier Killed

    As Tribute to Armed Forces, Independence Day Official Invite Bears Operation Sindoor Emblem

    As Tribute to Armed Forces, Independence Day Official Invite Bears Operation Sindoor Emblem

    Lashkar-e-Taiba

    Pakistani National with Lashkar-e-Taiba Links Arrested in Seoul, First for South Korean Authorities

    IAF Unveils Never-Before-Seen Footage of Operation Sindoor Airstrikes in Pakistan

    IAF Unveils Never-Before-Seen Footage of Operation Sindoor Airstrikes in Pakistan

    • Defence
    • Strategy
    • Weaponry
  • Geopolitics
    • All
    • Africa
    • Americas
    • Asia Pacific
    • Europe
    • South Asia
    • West Asia
    Pro-Khalistan Elements Vandalise BAPS Temple In US, Indian Envoy Reacts

    Pro-Khalistan Elements Vandalise BAPS Temple In US, Indian Envoy Reacts

    Can't snatch single drop of water: Pakistan PM Shehbaz Sharif threatens India

    Fourth Anti-India Outburst From Pakistan in 48 Hours: Shehbaz Sharif Rakes Up Indus Water Treaty to Threaten India

    Trump’s Pakistan Oil Deal and US Terror Tag on Baloch Rebels: Is Balochistan the Next Resource War Zone?

    Trump’s Pakistan Oil Deal and US Terror Tag on Baloch Rebels: Is Balochistan the Next Resource War Zone?

    Lashkar-e-Taiba

    Pakistani National with Lashkar-e-Taiba Links Arrested in Seoul, First for South Korean Authorities

    • Africa
    • Americas
    • Asia Pacific
    • Europe
    • South Asia
    • West Asia
  • Knowledge
    • All
    • Culture
    • Education
    • History
    • Indology
    Nationwide ‘Har Ghar Tiranga’ Campaign to Feature MP Bike Rally and Cultural Events Ahead of Independence Day

    Nationwide ‘Har Ghar Tiranga’ Campaign to Feature MP Bike Rally, Cultural Events Ahead of Independence Day

    MK Stalin Unveils Tamil Nadu’s Education Policy, Rejects NEP, Three-Language Formula

    MK Stalin Unveils Tamil Nadu’s Education Policy, Rejects NEP, Three-Language Formula

    India and Sri Lanka—Bound by Devotion, Building for the Future

    India-Sri Lanka Spiritual Partnership Deepens with Inauguration of Ashok Vatika Meditation Centre at Seetha Amman Temple

    Chola Legacy, Modi’s Message: Restoring Dharma in Tamil Political Discourse

    Rajendra Chola to PM Modi: Reclaiming Tamil Nadu’s Forgotten Hindu Civilizational Heritage

    • Culture
    • History
    • Indology
  • Law
  • Lounge
    • All
    • Books
    • Cinema
    • Entertainment
    • Food
    • Games
    • Health
    • Lifestyle
    • Satire
    • Sports
    • technology
    • Travel
    From Janhvi to Varun, Celebrity Toolkit Campaign Against SC Dog Order: Hidden Hand of Vaccine Lobby?

    From Janhvi to Varun, Celebrity Toolkit Campaign Against SC Dog Order: Hidden Hand of Vaccine Lobby?

    News 18: The Bigger Problem With Clickbait Culture

    Bigg Boss 19 Controversy: News18 Faces Backlash Over Clickbait Article on Pahalgam Terror Attack Widow Himanshi Narwal

    How a PNG Resizer Helps Optimize Images for Amazon, eBay, and Shopify Listings

    How a PNG Resizer Helps Optimize Images for Amazon, eBay, and Shopify Listings

    Punjabi Music’s Vulgar Beat: Honey Singh, Karan Aujla Summoned Over Misogynistic Lyrics

    Punjabi Music’s Vulgar Beat: Honey Singh, Karan Aujla Summoned Over Misogynistic Lyrics

    • Books
    • Cinema
    • Food
    • Health
    • Sports
    • technology
    • Travel
    • Satire
No Result
View All Result
Tfipost.com
Tfipost.com
No Result
View All Result
  • Premium
  • Politics
  • Economy
  • Defense
  • Geopolitics
  • Knowledge
  • Law
  • Lounge

Parachute Coconut oil is edible oil, just like Sachin Tendulkar is an actor

Shivam Jaiswal by Shivam Jaiswal
28 January 2023
in Law
Actor Sachin Tendulkar
Share on FacebookShare on X

Actor Sachin Tendulkar: Can you believe that the dining hall debate over roti versus parotta can manifest into a taxation dispute? However, the dispute is just one of the more recent in a long line of tax classification incongruities that have jeopardized the credibility of the Indian taxation system over the years. The tax authorities and manufacturers have struggled over a plethora of such cases.

The most prominent being the legal battle over whether Marico Parachute Oil was a hair oil or edible coconut oil. The irony of the matter is that even the legendary cricketer, Sachin Tendulkar took tax relief by claiming to be an actor and not a cricketer. At the core of this fallacy lies the ‘tax classification and deduction’ mechanism.

RelatedPosts

SC Dog Verdict: Rahul, Chidambaram at Odds; Congress Scion targeted over Meat Eating, Pidi’s Foreign Breed on Social Media

Lok Sabha Forms 3-Member Panel on Proposal to Impeach Justice Varma in Cash Row

SC Orders Removal of Stray Dogs from Delhi-NCR Localities to Shelters Amid Rising Rabies Cases

Load More

How did actor Sachin Tendulkar become the “GOD OF CRICKET”?  

The taxation landscape provides a plethora of provisions that have been enacted with the view to ensure the well being of the society and the citizens. However, more often than not, the loopholes in these provisions become the root cause of tax evasion by the ‘Tax Assessee’.

For the one who files their own tax return, tax exemptions and deductions offer nothing significant. But, the insight on the tax dispute between the taxation authorities and the legendary Sachin Tendulkar has more interesting and inquisitive facts to offer.

Factual Backdrop: M/S Sachin R. Tendulkar, Mumbai V. The DY CIT CIR

The general overview of Section 80RR of the Income Tax legislation provides tax deductions to an author, playwright, artist, musician, actor, or a sportsman receiving income from foreign income. The income attracts tax exemption provided the income is from professional endeavors.

The object of the legislation was to strengthen foreign exchange reserves and improve international awareness of Indian culture. But, the matters took a rather interesting turn, when the legendary cricketer, Sachin Tendulkar claimed deductions on income earned from advertisements and sponsorship deals (from the likes of PepsiCo and Visa) from abroad.

PepsiCo and Visa had paid Sachin for ads which were technically in addition to his profession of cricket. But, Sachin claimed deductions by claiming that he was primarily an “actor” and not a “cricketer.”

Sachin Tendulkar, who is unquestionably hailed as the ‘God of cricket’ took the plea that he was a profession actor and his payments for ads were entitled to deduction, while his income for cricket was classified as “Income from Other Sources” in his tax returns as he was merely a non-professional cricketer.

Tribunal accepts bizarre claim of Sachin Tendulkar

The tax authorities claimed that Sachin’s claim was outlandish. The Assessing Officer argued  “If Sachin is not a cricketer then who is a cricketer?”

The contention was centered around the fact that ‘the appellant [Sachin] has in fact not been “acting” or performing as an “artist” in any of the commercials or sponsorship events in the spirit of the terms. It was claimed that ‘What he has actually been doing is only “appearing” at these events and commercials. Such activities at best can be termed as “ancillary” or “subsidiary” activities through which the appellant has earned income.

Consequently, tax assessment was held against allowing the deductions, but the tribunal overturned the assessment and observed, “While appearing in advertisements and commercials, [Sachin] has to face the lights and camera. As a model, the assessee brings to his work a degree of imagination, creativity and skill to arrange elements in a manner that would affect human senses and emotions and to have an aesthetic value. No doubt, being a successful cricketer, it has added to his brand value as a model. But the fact remains that the assessee has to use his own skills, imagination and creativity. Every person or for that matter every sportsman does not possess that degree of talent or skill or creativity and face the lights and camera etc.”

As a consequence, Sachin Tendulkar was allowed to retain his status of ‘actor’ and allowed deductions under Section 80RR of IT Act.

Travesty of loophole in legislation

The dictum of the Tribunal illustrates the travesty of the legal landscape wherein the ‘welfare provision’ transformed into a potent mechanism to sham the spirit of the legislation. However, the case is not an isolated event as the subject matter finds root in a plethora of verdicts.

Prominent dictum include the verdict of Hindustan Coca-Cola Beverages Pvt. Ltd. vs State of Andhra Pradesh, were the Andhra Pradesh High Court ruled that soft drinks should be classified as a “luxury item” and subject to a higher GST rate.

However, in the landmark case of Commissioner of Central Excise vs. Madhan Agro Industries (I) Pvt. Ltd., the Supreme Court gave a split verdict on the issue of whether to classify coconut oil packaged in ‘small containers’ as edible oil or hair oil for the purpose of taxation. The verdict endorsed the idea that Parachute coconut oil can be considered as edible, however owing to difference of opinion it was marked to the CJI for appropriate orders.

Also Read: Swami Ramanand Teerth versus the Nizam of Hyderabad, a story that deserves bigger audience

Similarly, in Tata Consultancy Services Ltd. vs State of Andhra Pradesh, the Andhra Pradesh High Court ruled that software services should be classified as “goods” and subject to GST. Additionally, a similar dispute arose regarding whether Fryums was a papad or not. The Gujarat Appellate Authority of Advance Ruling has approved 18% GST on ready-to-eat parathas.

Later, the Gujarat Appellate Authority for Advance Rulings (GAAAR) overturned the order of the Gujarat Authority for Advance Ruling (GAAR) and characterized ‘fryums’ as ‘papad’ thereby attracting no GST.

Furthermore, in the case of Dabur India Ltd. vs Commissioner of Sales Tax, the company tried to escape the taxation wrath by portraying its tooth powder as ayurvedic medicine, which was accepted. Moreover, in Airtel Digital TV Distribution Limited vs Union of India, the Supreme Court of India upheld the classification of DTH services as a “telecommunication service” and subject to 18% GST.

Conversely, the classification of the taxation regime has acquired the reputation of arbitrary flare as the courts on various occasions approved peculiar claims, while on the other hand disapproved the more genuine ones.

Support TFI:

Support us to strengthen the ‘Right’ ideology of cultural nationalism by purchasing the best quality garments from TFI-STORE.COM

Also Watch:

https://www.youtube.com/watch?v=sN7ykn2ZlP4

Tags: Andhra Pradesh High CourtAssessing OfficerDabur India Ltd. vs Commissioner of Sales TaxgstGujarat Appellate Authority of Advance RulingHindustan Coca-Cola Beverages Pvt. Ltd. vs State of Andhra PradeshMarico Parachute OilSachin tendulkarSupreme CourtTata Consultancy Services Ltd. vs State of Andhra PradeshTribunal
ShareTweetSend
Previous Post

Swami Ramanand Teerth versus the Nizam of Hyderabad, a story that deserves bigger audience

Next Post

If the trend continues, Pathaan producers will be able to buy Mars

Related Posts

Pro-Khalistan Elements Vandalise BAPS Temple In US, Indian Envoy Reacts
Americas

Pro-Khalistan Elements Vandalise BAPS Temple In US, Indian Envoy Reacts

13 August 2025

A Hindu temple belonging to the Bochasanwasi Shri Akshar Purushottam Swaminarayan Sanstha (BAPS) was desecrated in Greenwood, Indiana, allegedly...

“Ireland Isn’t Safe”: Indian National Issues Warning on Safety After Mob Attack in Dublin
Law

70 year-old Sikh Placed In Coma After Being Attacked With Golf Club In North Hollywood, Suspect Arrested

13 August 2025

A 70-year-old Sikh man was brutally attacked with a golf club by an unidentified person in North Hollywood while...

Hindu, Christian Children Face ‘Forced Conversions, Child Labour,’ Says Pakistan Rights Body Report
Crime

Hindu, Christian Children Face ‘Forced Conversions, Child Labour,’ Says Pakistan Rights Body Report

12 August 2025

A recent report by Pakistan’s National Commission on the Rights of the Child (NCRC) has exposed deep-rooted and systemic...

Load More

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

I agree to the Terms of use and Privacy Policy.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Currently Playing

why are Punjabi pop icons yo yo honey Singh, karan aujla abusing indian culture?

why are Punjabi pop icons yo yo honey Singh, karan aujla abusing indian culture?

00:04:17

'We’ll Start from the East’: Asim Munir’s Threat – Who’s Arming Pakistan?

00:06:14

The Secret Power of India’s Unseen Army

00:07:17

Legal Expert: Inside Sanjay Kapoor's Rs 18,000 Cr property Distribution

00:10:19

From jewellery to petroleum, know all about key exports at risk under Trump's 50% tariffs

00:04:28
Facebook Twitter Instagram Youtube
tfipostTfipost.com
Right Wing | News Analysis | Indian Opinion
  • About us
  • Contact Us
  • Careers
  • Brand Partnerships
  • Terms of use
  • Privacy Policy
  • Sitemap

©2025 TFI Media Private Limited

No Result
View All Result
  • Premium
  • Politics
    • Analysis
    • Opinions
    • Trending
  • Economy
    • Business
    • Finance
  • Defense
    • Defence
    • Strategy
    • Weaponry
  • Geopolitics
    • Africa
    • Americas
    • Asia Pacific
    • Europe
    • South Asia
    • West Asia
  • Knowledge
    • Culture
    • History
    • Indology
  • Law
  • Lounge
    • Books
    • Cinema
    • Food
    • Health
    • Sports
    • technology
    • Travel
    • Satire
TFIPOST हिन्दी
TFIPOST Global

©2025 TFI Media Private Limited