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TMI Blog2020 (7) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : Shri V.Rama Mohan, DR ORDER PER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-9, Hyderabad in ITA No.10502/ITO-3, Srikakulam / 2017-18 dated 05.04.2018 for the Assessment Year (A.Y.)2013-14. 2. All the grounds of appeal are related to the addition of Rs. 26,79,887/- u/s 40(a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee filed appeal before the CIT(A) and the Ld.CIT(A) confirmed the addition made by the AO. 4. Against the order of the Ld.CIT(A) the assessee is in appeal before us. During the appeal hearing, the Ld.AR argued that the assessee is in the activity of exhibiting films and it has made the payment to the film distributors. The revenue is shared between the film distributor as well as the theatr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Ld.CIT(A) and delete the addition made by the AO and allow the appeal of the assessee. 5. On the other hand, the Ld.DR strongly supported the orders of the lower authorities. 6. We have heard both the parties and perused the material placed on record. In the instant case, the assessee is exhibiting the films and making payments to the distributor. The assessee argued that the reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h addition was made by the AO. The AO did not dispute that the payment is the sharing of revenue between the theatre owner and the assessee. The AO also has not made out a case, to establish that the payment was either in the nature of contract payment or in the nature of rental payment. In the instant case, the payment was made by the theatre owner who is exhibiting the films, therefore, it canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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