No Disallowance u/s 37(1) for Unclaimed Expenditure on Abandoned Film "Shabari" per Rule 9A Application.

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....Disallowance u/s 37(1) - expenditure on abandoned films - Rule 9A - assessee has shown the expenditure incurred towards the film ‘Shabari’, as his closing stock of the relevant financial year and has not claimed it as expenditure. When there is no claim, there can be no disallowance of the same. - AT....