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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Transfer of leasing rights of Films - considered to be 'goods' ...


Debate on Leasing Rights of Films: Are They "Goods" or a "Sale"? Rule 9B(6) Clarifies Tax Implications.

September 20, 2012

Case Laws     Income Tax     SC

Transfer of leasing rights of Films - considered to be 'goods' OR 'sale'? - Rule 9B(6), - "sale" of rights of exhibition of a feature film would include the "lease" of such rights - SC

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