When it comes to mastering timing, few can match Sachin Tendulkar — both on and off the field. In one of the most fascinating legal cases involving a sports celebrity, the Master Blaster once convinced the Income Tax Appellate Tribunal (ITAT) that his foreign earnings from advertisements were not from cricket but from artistic work. The outcome? A tax deduction worth nearly Rs 58 lakh.

How the Case Began: Tendulkar vs the Tax Department

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Between 2001-02 and 2004-05, Tendulkar earned Rs 5.92 crore in foreign currency through brand endorsements for Pepsi, VISA, and ESPN-Star Sports. He claimed a 30% tax deduction under Section 80RR of the Income Tax Act, which offers relief to professionals like writers, musicians, actors, artists, and sportsmen earning i

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