https://www.taxtmi.com/caselaws?id=340872 The Tribunal upheld the disallowance of expenses incurred towards film advertisement and agricultural income, along with the penalty under section 271(1)(c) for both issues. The issue of film distribution commission due to non-deduction of TDS was remitted back to the AO for verification. The disallowance of a percentage of distribution expenses was partially allowed, reducing it to 10%. en-us Fri, 17 Mar 2017 00:00:00 +0530 Wed, 10 May 2017 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340872 The Tribunal upheld the disallowance of expenses incurred towards film advertisement and agricultural income, along with the penalty under section 271(1)(c) for both issues. The issue of film distribution commission due to non-deduction of TDS was remitted back to the AO for verification. The disallowance of a percentage of distribution expenses was partially allowed, reducing it to 10%. Case-Laws Income Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340872