https://www.taxtmi.com/highlights?id=24984 Disallowance u/s 37(1) - expenditure on abandoned films - Rule 9A - assessee has shown the expenditure incurred towards the film ‘Shabari’, as his closing stock of the relevant financial year and has not claimed it as expenditure. When there is no claim, there can be no disallowance of the same. - AT en-us Mon, 28 Sep 2015 12:48:53 +0530 Mon, 28 Sep 2015 12:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24984 Disallowance u/s 37(1) - expenditure on abandoned films - Rule 9A - assessee has shown the expenditure incurred towards the film ‘Shabari’, as his closing stock of the relevant financial year and has not claimed it as expenditure. When there is no claim, there can be no disallowance of the same. - AT Highlights Income Tax Mon, 28 Sep 2015 12:48:53 +0530 https://www.taxtmi.com/highlights?id=24984