https://www.taxtmi.com/caselaws?id=58847 The Tribunal held that section 37(3A) disallowance of advertisement expenses was applicable to the case, effective from 1-4-1979, despite film production starting in 1978. However, it found each film to be a separate industrial undertaking under section 37(3D), allowing full advertisement expenditure for new film products. The Tribunal dismissed the departmental appeal, confirming the applicability of section 37(3D and emphasizing the importance of considering each film as a distinct industrial undertaking for tax purposes. en-us Fri, 29 Jun 1984 00:00:00 +0530 Wed, 22 Dec 2010 14:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58847 The Tribunal held that section 37(3A) disallowance of advertisement expenses was applicable to the case, effective from 1-4-1979, despite film production starting in 1978. However, it found each film to be a separate industrial undertaking under section 37(3D), allowing full advertisement expenditure for new film products. The Tribunal dismissed the departmental appeal, confirming the applicability of section 37(3D and emphasizing the importance of considering each film as a distinct industrial undertaking for tax purposes. Case-Laws Income Tax Fri, 29 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58847