2018 (4) TMI 1554

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..... sp; Heard Mr. M.Swaminathan, learned standing counsel appearing for the appellant and Mr.Vikram Vijayaraghavan, learned counsel appearing for the respondent/Assessee.  2. This appeal by the Revenue is directed against the order passed by the Income Tax Appellate Tribunal in ITA No.2215/Mds/2006 dated 07.12.2007 relating to the Assessment year 2002-03.  3.This Tax Case Appeal has been .....

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..... per the provisions of Section 37 of the Income Tax Act. This circular was taken note of by the Division Bench of this Court in Tiruvengadam Investments Pvt. Ltd., Vs. Assistant Commissioner of Income Tax reported in (2016) 95 CCH 0024 ChenHC. Though the circular pertains to a feature film, we find that there cannot be any distinction between tele-serial and feature film as the circular deals with .....

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