Ad hoc expense allowance for authors enables a prescribed publication-year deduction from royalty receivables, subject to recordkeeping rules. Ad hoc expense allowance permits authors and writers without detailed accounts to claim a prescribed percentage of royalty receivables or a capped amount in the year of publication; the deduction applies to total receivable for the publication and precludes further expense claims for that publication in later years. Allowance up to that limit requires no evidence, but higher claims demand proof. The relaxation applies in limited cases where receivables exceed the threshold but claimed expenses remain within the cap; otherwise statutory recordkeeping obligations apply, and persons notified as professionals, including certain film writers, are excluded from the relaxation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Ad hoc expense allowance for authors enables a prescribed publication-year deduction from royalty receivables, subject to recordkeeping rules.
Ad hoc expense allowance permits authors and writers without detailed accounts to claim a prescribed percentage of royalty receivables or a capped amount in the year of publication; the deduction applies to total receivable for the publication and precludes further expense claims for that publication in later years. Allowance up to that limit requires no evidence, but higher claims demand proof. The relaxation applies in limited cases where receivables exceed the threshold but claimed expenses remain within the cap; otherwise statutory recordkeeping obligations apply, and persons notified as professionals, including certain film writers, are excluded from the relaxation.
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