Challenged answer to residential status and tax incidence..

Ques- Samrat a magician living in NEW DELHI (Resident and ordinary resident in INDIA) went Spain to show his magics .. He just asking for a ?10 note among public and one of the man came and gave him the ?10 note .. What he did ! he converted it into ?1000 (100x ?10) He returned ?10 to the person and remaining ?990 immediately brought into India... -will the amount be taxable in India ..if Yes ...Give reasons therof .. very simple 1..I hope every 1 can answer...:)