The Income Tax Appellate Tribunal (ITAT) passed an order in favour of Sushmita Sen, ruling the Rs 95 lakh that the actor received from beverages maker Coca Cola for settling a sexual harassment complaint would not be classified as an 'income'. According to a November 14 order, the tribunal accepted the actor's contention that the sum is a "capital gain" and not an income which attracts tax.

It also did away with a penalty of Rs 31.35 lakh that was slapped on her for concealment of this "income". The case pertains to a Rs 1.50 crore contract between Coca Cola and Sen which was ended prematurely in 2003. The former Miss Universe had received a sum of Rs 1.45 crore from Coca Cola as the final settlement. In her tax filings, the actor showed only Rs 50 lakh as "income" and the rest as extra receipts which are capital gains in nature.