appellate tribunal

Sachin Tendulkar, the cricketer, versus Sachin Tendulkar, the ‘artiste’

Sachin Tendulkar is an “artiste”. Not a mere cricketer, not a mere entertainer but a performer who uses creativity, imagination and skill arranging elements in such a way to to affect the human senses and emotions and having a certain aesthetic value.

This definition of the batsman comes courtesy that Income Tax Appellate Tribunal which overruled an IT officer’s objections that Tendulkar’s income earned via commercials should not be granted tax-exemption.

The said officer contended that by appearing in commercials Tendulkar does not become an actor.