Tax Tribunal rules decision in Sachin Tendulkar’s favour

Mumbai’s Tax Tribunal batted in favour of the retired Indian batsman Sachin Tendulkar in a hearing about a dispute over taxes on one of Tendulkar’s properties.


Master Blaster Sachin Tendulkar received relief over a dispute over taxes on one of his vacant properties. The tax tribunal ruled the decision in Tendulkar’s favour when the Indian cricketer approached the tribunal after an income tax (I-T) officer made an addition of ₹8,60,445 to his actual income.

Tendulkar had a total income of ₹612 million for the financial year 2012-13 but an I-T officer made an addition of ₹8.6 lakh to the Mumbai cricketer’s total income. The addition was based on the officer’s calculation of rental income from Tendulkar’s two properties; at Sapphire Park worth ₹6 million and at Treasure Park worth ₹8 million, both of them at Pune.

As per the I-T Act, if a person owns more than one property, one of them may be treated as given on rent even if the property is vacant. So, Tendulkar had rented out Treasure Park property for nine months at ₹15,000 per month. The officer agreed to this and computed income from other property, to which Tendulkar stated that the Sapphire Park property was vacant due to lack of tenant and the cricketer claimed vacancy allowance, stating that the income from it was nil.

FYI, vacancy allowance is a deduction from tax. Tendulkar said that there were no tenants and even presented letters to the builders.

Unsatisfied by Tendulkar's explanation, the officer alleged that the income offered by Tendulkar was too low and he stated that at the rate of even six per cent, the rental value of the flats would be approximately ₹8.6 lakh.

In response, Tendulkar approached the commissioner (appeals) against the ruling, but the commissioner upheld the officer’s decision declaring that the letters presented by Tendulkar did not have supporting evidence. But, the commissioner reduced the additional income to ₹1,26,000.

Then the master blaster reached out to the Mumbai bench of I-T Appellate Tribunal, which dispersed the commissioner’s orders.

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