https://www.taxtmi.com/forum/issue?id=3577 Whether Rule 9A applies only to feature films or also to television serials affects timing of income recognition: production costs are treated as work in progress and advances from channels may be recognised either when received or deferred until telecast/release; the term "feature films" is not defined in the statute, so its scope should not be presumed narrowly limited to single-part films. en-us Mon, 21 Nov 2011 09:04:06 +0530 Thu, 23 Jan 2025 15:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3577 Whether Rule 9A applies only to feature films or also to television serials affects timing of income recognition: production costs are treated as work in progress and advances from channels may be recognised either when received or deferred until telecast/release; the term "feature films" is not defined in the statute, so its scope should not be presumed narrowly limited to single-part films. Discussion-Forum Income Tax Mon, 21 Nov 2011 09:04:06 +0530 https://www.taxtmi.com/forum/issue?id=3577