https://www.taxtmi.com/caselaws?id=58123 The Appellate Tribunal partially allowed the appeal in a case involving the interpretation of Rule 9B of the IT Rules, 1962 regarding the cost of acquisition of films. The distributor was granted the deduction for the entire cost of acquiring the film 'Dost' under a new arrangement. However, the deduction for the balance cost of the film 'Hamraaz' was disallowed due to the distributor's failure to claim it initially. Additionally, the claim for a business loss was denied due to insufficient evidence. en-us Sat, 19 Sep 1981 00:00:00 +0530 Fri, 17 Dec 2010 14:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58123 The Appellate Tribunal partially allowed the appeal in a case involving the interpretation of Rule 9B of the IT Rules, 1962 regarding the cost of acquisition of films. The distributor was granted the deduction for the entire cost of acquiring the film 'Dost' under a new arrangement. However, the deduction for the balance cost of the film 'Hamraaz' was disallowed due to the distributor's failure to claim it initially. Additionally, the claim for a business loss was denied due to insufficient evidence. Case-Laws Income Tax Sat, 19 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58123