1980 (2) TMI 155 - AT - Income Tax

Summary

The departmental appeal was against the order of the CIT (A) for the asst. year 77-78 regarding air ticket expenses for cine artists attending the Tashkent Film Festival. The CIT (A) allowed the expenses as they enhanced the value of the pictures produced by the assessee. The ITAT MADRAS-C upheld the CIT (A) decision, dismissing the appeal.