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TMI Blog2018 (12) TMI 1642X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) -14, Chennai, dated 30.12.2014 and pertains to assessment year 2008-09. 2. Shri T.T. Durairaj Kandiar, the Ld. representative for the assessee, submitted that the first issue arises for consideration is addition of Rs. 12,84,362/-. According to the Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an and contends that the said Shri Radhakrishnan has confirmed the payment of Rs. 30 lakhs. In view of the factual situation, this Tribunal is of the considered opinion that the matter needs to be reexamined by the Assessing Officer. Accordingly, orders of both the authorities below are set aside and the issue of addition of Rs. 12,84,362/- is remitted back to the file of the Assessing Officer. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of film? The Ld. representative submitted that the assessee was expected to produce film. But the fact of expenditure in advertisement is not disputed. Therefore, according to the Ld. representative, it needs to be allowed. 6. We heard Shri M. Mathivanan, the Ld. D.R. also. As per the agreement between the assessee and the film producer, the assessee has to produce the film and hand over it to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is disallowance of Rs. 40,000/- towards editing charges. 8. Having heard the Ld. representative for the assessee and the Ld. D.R., this Tribunal is of the considered opinion that editing charges is part of production of film / direction. Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority. Accordingly, orders of both the authorities below are se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain certain people, who are employed in the course of production of film, in the course of his business of direction of cinema. Therefore, the assessee might have made donation of Rs. 250/- and expenses Rs. 400/- for entertainment in the course of his business of direction of film. Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority. Accordingly, orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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