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2017 (9) TMI 252 - BOMBAY HIGH COURTExpenditure on acquisition of patent rights or copyrights u/s 35A - expenditure incurred by the assessee for acquisition of rerecording rights from film producers was a revenue expenditure or expenditure on the acquisition of patent rights or copy rights u/s.35A - Held that:-The Tribunal referred the following question of law for the opinion and answer by this Court that whether on facts of the case tribunal was right in law in holding that the expenditure incurred by the assessee for acquisition of rerecording rights from film producers was a revenue expenditure and not an expenditure on the acquisition of patent rights or copy rights within the meaning of sec.35A.- The Revenue's appeal to this Court against the order of the Tribunal for this assessment year was dismissed as timebarred.
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