Court comes to the help of Endhiran villain
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In a breather to Danny Denzongpa, the Bollywood actor who played Professor Bhora, the evil-minded scientist in Endhiran, the Bombay High Court has said that he was eligible for income tax benefits available to Indians of Sikkimese origin under a 2008 tax law.
A division bench of Justice V C Daga and Justice R M Savant said, By the said provision (Danny), who is a Sikkimese by origin, was entitled to certain benefits.
Obviously, there seem to be a rational in introducing the said provisions as may be the government was of the view that the said benefit is required to be granted for the uplift of the people of Sikkimese origin, the judges said.
They also quashed the order of the Commissioner of Income Tax which refused to condone the delay in claiming the benefits, In matters of this kind, wherein a benefit is sought to be given to an assesses that too with retrospective effect, a highly technical and pedantic approach is required to be eschewed and approach which furthers the intent and purport of the legislation is required to be adopted.
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