Non-applicability of Rule 9A of the Income Tax Rules 1962 in the case of Abandoned Feature Films

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..... es 1962 in the case of Abandoned Feature Films- The deduction in respect of the cost of production of a feature film certified for release by the Board of Film Censors in a previous year is provided in Rule 9A of Income Tax Rules, 1962. 2. In the case of abandoned films, however, since certificate of Board of Film Censors is not received, in some cases no deduction was allowed by applyi .....

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..... enceforth be filed on this ground by the officers of the Department and appeals already filed, if any, already filed on this issue before various Courts/Tribunals may be withdrawn/not pressed upon. This may be brought to the notice of all Officers concerned. F. No. 279/Misc./140/2015-ITJ (D S Chaudhry) CIT (A J), CBDT, New Delhi - Circular - Trade Notice - Public Notice - In .....

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