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TMI Blog2019 (8) TMI 1490X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 37 of IT Act, 1961 - whether expenditure related to film production has to be allowed only as per Rule 9A(5) or Rule 9A(6)? - HELD THAT:- Issue raised herein stands concluded against the Revenue and in favour of the Respondent-Assessee by the decision of this Court in CIT v. Dharma Productions (P.) Ltd. . [ 2019 (3) TMI 1271 - BOMBAY HIGH COURT] Disallowance u/s. 14A r.w.r. 8D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 31st May, 2016 is in respect of Assessment Year 2009-10. 2. Revenue urges the following questions of law, for our consideration: (a) Whether on the facts and in the circumstance of the case and in law, the Tribunal was justified in allowing advertisement and publicity expenses of ₹ 2,39,39,631/-incurred after dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of this Court in CIT v. Dharma Productions (P.) Ltd. [2019] 104 taxmann.com 211/263 Taxman 585. In fact, it was pointed out that the impugned order of the Tribunal has placed reliance upon the decision of its co-ordinate bench in the case of Dharma Productions (P) Ltd. (supra), which was challenged by the Revenue in appeal before this Court and was dismissed on 19th March, 2019; (ii) I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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