Actress
- NAME: Aishwarya Rai
- BORN: 1 November 1973
- ALMA MATER: Arya Vidya Mandir High School, Mumbai | Jai Hindu College, Women | DG Ruparel College, Mumbai
- OCCUPATION: Actress, Model
Aishwarya Rai Bachchan is a Bollywood actress who is also a Goodwill Ambassador for the Joint United Nations Programme on AIDS (UNAIDS). In 2003, she was the first Indian actress to be a jury member at the Cannes Film Festival. She is the winner of the Miss World 1994 pageant. Through her successful acting career, she has established herself as one of the most popular and influential celebrities in India. She has received numerous accolades, including two Filmfare Awards, and was honoured with the Padma Shri by the Government of India in 2009 and the Ordre des Arts et des Lettres by the Government of France in 2012. She has often been cited in the media as “the most beautiful woman in the world. She is married to the famous actor Abhishek Bachchan.
- LEGAL BACKGROUND:
- DCIT v. Aishwarya K. Rai | Income Tax Appellate Tribunal, Mumbai | IT(SS) No. 677/Mum/2003 | 08-03-2007
- DCIT-Circle Circle-1(2) v. Aishwarya Rai Bachchan | Income Tax Appellate Tribunal, Mumbai | ITA Nos. 2132 and 2184/Mum/2017 | 30-08-2018 |
=> It involved a dispute relating to the amount of tax paid. However, the appeal of the revenue department was dismissed as withdrawn/not pressed.
- Aishwarya Rai Bachchan v. Addl. Commissioner of Income Tax, Range-2 | Income Tax Appellate Tribunal, Mumbai | ITA No. 4335/Mum./2015 | 30-03-2016 |
=> It involved sections 195 and 271C of Income Tax Act, 1961. Commissioner confirmed penalty levied by Assessing Officer (AO) under Section 271C of Act alleging failure to deduct tax at source under Section 195 of Act. It was observed that payment was made to non-resident for development of website and other allied works and assessee’s C.A., had issued certificate opining that tax was not required to be deducted at source on remittances paid due to which Assessee had not deducted tax at source. Therefore, it was held that there was no mala fide intention that could be imputed to Assessee for failure to deduct tax, the failure on part of Assessee to deduct tax at source was due to reasonable cause. Thus, penalty levied under Section 271C of Act was deleted.
- Dy. CIT v. Aishwarya Rai | Income Tax Appellate Tribunal, Mumbai | IT Appeal No. 2637 (Mum.) of 2002 | 25-08-2006