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dated March 20, 1954: Tax on Chaplin film

Charlie Chaplin is liable to pay tax on 60 per cent of the rentals of his films sent to India for exploitation through his agents, the United Artists Corporation. This was the ruling given by the Chief Justice and Mr. Justice Tendulkar, at the Bombay High Court, in an income-tax reference made by the United Artists Corporation as agents for Charlie Chaplin, who is the assessee.Their Lordships expressed strong displeasure at the manner in which a material information was withheld from the taxing department either by Chaplin or his legal advisers in the U.S. Their Lordships said: "We are afraid Mr. Chaplin or his legal advisers do not seem to take seriously their responsibility or the duty they owe in this country to the taxing department, and we do not think that this is a case where any indulgence should be shown to the assessee."

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