https://www.taxtmi.com/caselaws?id=57006 The Tribunal reversed the CIT(A)'s order, upheld the ITO's approach, and remanded the matter for a fresh determination of the Minimum Guarantee (M.G.) amount for the film 'Jaaneman' based on the agreement's terms, ensuring compliance with Rule 9B of the Income-tax Rules. The Tribunal criticized the CIT(A) for not adhering to the agreement terms and using an erroneous method of allocation, emphasizing that the agreement should govern the M.G. determination rather than subsequent film performance. en-us Thu, 29 Mar 2001 00:00:00 +0530 Tue, 07 Dec 2010 17:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57006 The Tribunal reversed the CIT(A)'s order, upheld the ITO's approach, and remanded the matter for a fresh determination of the Minimum Guarantee (M.G.) amount for the film 'Jaaneman' based on the agreement's terms, ensuring compliance with Rule 9B of the Income-tax Rules. The Tribunal criticized the CIT(A) for not adhering to the agreement terms and using an erroneous method of allocation, emphasizing that the agreement should govern the M.G. determination rather than subsequent film performance. Case-Laws Income Tax Thu, 29 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57006