https://www.taxtmi.com/circulars?id=53936 Rule 9A does not apply to abandoned feature films; production expenditure on such abandoned films is not capital expenditure but is to be treated as revenue expenditure and allowed under Section 37 of the Income-tax Act. The department accepts the judicial position and directs that no appeals be filed or pursued on this ground. en-us Tue, 06 Oct 2015 00:00:00 +0530 Wed, 07 Oct 2015 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53936 Rule 9A does not apply to abandoned feature films; production expenditure on such abandoned films is not capital expenditure but is to be treated as revenue expenditure and allowed under Section 37 of the Income-tax Act. The department accepts the judicial position and directs that no appeals be filed or pursued on this ground. Circulars Income Tax Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53936