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2018 (9) TMI 1030

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..... f Commissioner of Income Tax vs. N. Meenakshisundaram [2018 (4) TMI 1582 - MADRAS HIGH COURT] this Court had an occasion to consider various circulars issued by the Central Board of Direct Taxes (CBDT) as regards the threshold limits fixed for filing the appeal by the Revenue or pursue the appeal, which is pending from 2008 onwards. As by Circular No. 3/2018, dated 11. 07. 2018, monetary limit has .....

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..... in holding that subrule (6) of Rule 9A would apply to the expenditure of an abandoned film when rule 9A applies only to films which have been certified for release by the Board of Film Censors? 2) Whether on the facts and circumstances of the case, the Tribunal was right in holding that the cost of production of abandoned film could be claimed as a deduction this year, when it had been expended .....

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..... or the assessment year 2011-12 is less than the threshold limit. In the case of Commissioner of Income Tax vs. N. Meenakshisundaram [Tax Case (Appeal) Nos. 868 and 869 of 2008; Dated 23. 04. 2018], this Court had an occasion to consider various circulars issued by the Central Board of Direct Taxes (CBDT) as regards the threshold limits fixed for filing the appeal by the Revenue or pursue the appea .....

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