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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