https://www.taxtmi.com/caselaws?id=176111 The expression "entire consideration" and the term "gross receipts" in the agreement were read as confined to completed pictures, excluding part payments received for ongoing pictures. The Court also held, on the same factual setting, that the proviso to Section 145(2) of the Income-tax Act, 1961 did not apply. Because the referred questions were substantially identical to those already decided in the assessee's own case for another assessment year, the earlier interpretation was followed and the questions were answered in favour of the assessee and against the Revenue. en-us Mon, 10 Dec 2001 00:00:00 +0530 Sat, 12 Dec 2015 13:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176111 The expression "entire consideration" and the term "gross receipts" in the agreement were read as confined to completed pictures, excluding part payments received for ongoing pictures. The Court also held, on the same factual setting, that the proviso to Section 145(2) of the Income-tax Act, 1961 did not apply. Because the referred questions were substantially identical to those already decided in the assessee's own case for another assessment year, the earlier interpretation was followed and the questions were answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Mon, 10 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176111