Applicability of the provisions of section 194-I of the Income-tax Act to film distributors and exhibitors - Clarification regarding

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....y of the provisions of section 194-I of the Income-tax Act to film distributors and exhibitors - Clarification regarding Circular No. 736 Dated 13/2/1996 Representations have been received from var....

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.... let out the cinema hall to the distributor ; (ii) Generally, the share of the exhibitor is on account of composite services ; and (iii) The distributor does not take the cinema building on lease or....