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Non-applicability of Rule 9A of the Income Tax Rules 1962 in the case of Abandoned Feature Films

Income Tax - 16/2015 - Dated:- 6-10-2015 - GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES CIRCULAR NO. 16/2015 New Delhi, Dated October 06, 2015 Subject:- The deduction in respect of the cost of production .....

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cases no deduction was allowed by applying Rule 9A of the Rules or by treating the expenditure as capital expenditure. 3. The matter has been examined in light of judicial decisions on this subject. The order of the Hon. Bombay High Court dated 28.1 .....

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