https://www.taxtmi.com/caselaws?id=58206 The appeal filed by the assessee was partly allowed, and the appeal filed by the Revenue was dismissed. The Tribunal made various rulings, including allowing publicity expenses incurred before the Censor Board's certificate as "cost of production," directing the full deduction of payment to Shri Raj Kapoor, excluding overseas exploitation income, upholding inclusion of royalty income from gramophone records, and remanding the issue of interest charging. Additionally, the Tribunal deleted certain additions to the assessee's income related to distribution rights and upheld the classification of the assessee as an industrial company for tax purposes. en-us Sat, 12 Sep 1998 00:00:00 +0530 Fri, 17 Dec 2010 18:07:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58206 The appeal filed by the assessee was partly allowed, and the appeal filed by the Revenue was dismissed. The Tribunal made various rulings, including allowing publicity expenses incurred before the Censor Board's certificate as "cost of production," directing the full deduction of payment to Shri Raj Kapoor, excluding overseas exploitation income, upholding inclusion of royalty income from gramophone records, and remanding the issue of interest charging. Additionally, the Tribunal deleted certain additions to the assessee's income related to distribution rights and upheld the classification of the assessee as an industrial company for tax purposes. Case-Laws Income Tax Sat, 12 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58206