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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Accrual of income - Distribution rights in the film is a ...

Income Tax

February 5, 2016

Accrual of income - Distribution rights in the film is a property - the income arising out of such licensing of the right to exploit the film for seven years is to be taxed on time basis - AT

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  1. Classification of services - Licensing services for the Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes etc. - Trade...

  2. Renting of immovable property service - The appellant entered into agreements with the film distributors under which the film distributors granted copyright license in...

  3. Entitlement for depreciation on cinematographic films @ 100% - rights are integral and form and represent rights of a film distributor - deduction of full claim allowed - HC

  4. Classification of services - Licensing Services for The Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes Etc - The AAAR...

  5. Royalty expenditure - Capital OR Revenue - assessee purchased distribution rights of the Punjabi film - As the AO has ignored the Board Circular No. 92 dated 18.9.1972...

  6. Renting of immovable property Service - Bundled services - Appellant had entered into agreements with films Distributors under which the theatrical exhibition rights for...

  7. Royalty for exclusive rights of distribution of Cinematographic films – assessee has a business connection in India but does not have any P.E. in India. Since the Indian...

  8. Accrual of income - with the Assessee not having claimed the benefit of Section 32AB of the Act, the question of treating lease rental as income on accrual basis did...

  9. Expenditure of acquisition of distribution rights of feature film - There can be no deduction permissible on the cost of acquisition without generation of income...

  10. Entitlement to the benefit of Section 80IA - the profit derived form realization of TV/Films rights given on lease - SC

 

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