https://www.taxtmi.com/caselaws?id=400462 For Rule 9A, the amount realised on commercial exhibition of a feature film is not confined to theatrical release alone; it also covers other commercially exploited modes of exhibition and exploitation. Receipts from sale of audio rights are includible because audio matter is an integral part of the film's commercial exploitation, and TV rights receipts are likewise includible because exhibition through television is a recognised commercial mode. The effect is that production cost deduction under Rule 9A is available against these receipts. en-us Mon, 02 Nov 2020 00:00:00 +0530 Sat, 07 Nov 2020 17:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400462 For Rule 9A, the amount realised on commercial exhibition of a feature film is not confined to theatrical release alone; it also covers other commercially exploited modes of exhibition and exploitation. Receipts from sale of audio rights are includible because audio matter is an integral part of the film's commercial exploitation, and TV rights receipts are likewise includible because exhibition through television is a recognised commercial mode. The effect is that production cost deduction under Rule 9A is available against these receipts. Case-Laws Income Tax Mon, 02 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400462