1980 (2) TMI 155

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..... unting to Rs. 9,753 in respect of two cine artists for their travel by air to Tashkent. The assessee is a registered firm carrying on business as film producers. The assessee firm incurred expenditure to proceed to Tashkent for the purpose of taking part in the Tashkent Film Festival. But the assessee claimed only the air tickets expenditure for the managing partner Shri Rama Naidu and the air t .....

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..... ape of letter, dt. 5th March, 1976, inviting her to the festival was produced before him and that, therefore, it was allowed. However, in regard to the expenditure on behalf of Manju Bhargavi he directed the ITO to allow the expenditure on the assessee producing the necessary evidence before him. Aggrieved by the order of the CIT (A), the Revenue has come on appeal before us. 3. The ld. Deptl. R .....

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..... ction with the cine artistes attending the Tashkent festival can be said to be an expenditure for the purpose of business of the assessee. The assessee's business being production of films and exploitation thereof, it stands to reason that any expenditure incurred, which will go to enhance the value of the pictures produced by them by taking part in prestigious events like the present one would un .....

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