1980 (2) TMI 155

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....y point agitated is that the CIT (A) erred in deleting the air ticket expenses amounting to Rs. 9,753 in respect of two cine artists for their travel by air to Tashkent. The assessee is a registered firm carrying on business as film producers. The assessee firm incurred expenditure to proceed to Tashkent for the purpose of taking part in the Tashkent Film Festival. But the assessee claimed only....

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....ed that in the case of Jayachithra evidence in the shape of letter, dt. 5th March, 1976, inviting her to the festival was produced before him and that, therefore, it was allowed. However, in regard to the expenditure on behalf of Manju Bhargavi he directed the ITO to allow the expenditure on the assessee producing the necessary evidence before him. Aggrieved by the order of the CIT (A), the Revenu....

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....nses from Madras to Tashkent and back incurred in connection with the cine artistes attending the Tashkent festival can be said to be an expenditure for the purpose of business of the assessee. The assessee's business being production of films and exploitation thereof, it stands to reason that any expenditure incurred, which will go to enhance the value of the pictures produced by them by taking p....