https://www.taxtmi.com/caselaws?id=284754 The Appellate Tribunal held that Section 37(3A) applied, despite film production starting in 1978. It found Section 37(3D) applicable, treating each film as a separate industrial undertaking. The Tribunal emphasized the need for full advertisement expenditure for new products like films, dismissing the departmental appeal based on Section 37(3D's applicability. en-us Fri, 29 Jun 1984 00:00:00 +0530 Mon, 09 Dec 2019 14:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284754 The Appellate Tribunal held that Section 37(3A) applied, despite film production starting in 1978. It found Section 37(3D) applicable, treating each film as a separate industrial undertaking. The Tribunal emphasized the need for full advertisement expenditure for new products like films, dismissing the departmental appeal based on Section 37(3D's applicability. Case-Laws Income Tax Fri, 29 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284754