https://www.taxtmi.com/caselaws?id=57920 The ITAT dismissed the departmental appeal, upholding the CIT (A)'s decision that the assessee's evaluation of the film's performance and loss justified the lower valuation of undistributed areas. The ITAT declined to consider the alternative ground assessed by the CIT (A) due to additional details not presented to the ITO, affirming the CIT (A)'s order in favor of the assessee. en-us Sat, 22 Sep 1984 00:00:00 +0530 Wed, 15 Dec 2010 13:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57920 The ITAT dismissed the departmental appeal, upholding the CIT (A)'s decision that the assessee's evaluation of the film's performance and loss justified the lower valuation of undistributed areas. The ITAT declined to consider the alternative ground assessed by the CIT (A) due to additional details not presented to the ITO, affirming the CIT (A)'s order in favor of the assessee. Case-Laws Income Tax Sat, 22 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57920