2009 (10) TMI 427

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..... restricting the disallowance to 20%. The Tribunal confirm the order. Held that- popular cine artists promote their resigar manrams for the purpoe of promoting their films among the public at large. The amount spent towards dress, food etc, at the time of release of new films as well as for regular maintenance of “rasigar manrams” activities was a part of their professional activities. Dismissing t .....

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..... der of the Commissioner of Income-tax (Appeals) restricting the disallowance of rasigar manram expenses to 20 per cent. of the claim even though the assessee had not established that such expenditure, if any, had been incurred wholly, necessarily and exclusively for the purpose of his profession?" 2. The assessee is a popular cine actor. The assessment relates to the year 2004-05. The assessee c .....

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..... mmissioner of Income-tax (Appeals) and confirmed his order. We also fully support the reasoning of the Commissioner of Income-tax (Appeals) as well as that of the Tribunal, having restricted the disallowance to an extent of 20 per cent. 3. It is a well known fact that popular cine artists promote their rasigar manrams for the purpose of promoting their films among the public at large. For that p .....

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