Assessee's Video Shooting Costs as Revenue Expenditure Shouldn't Be Disallowed Based on Balance Sheet Treatment.

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....Nature of expenses - video shooting expenses claimed by the assessee as revenue expenditure in the computation of income but capitalized into the books of accounts and shown in the balance sheet - The video shooting expenditure does not give any enduring benefit to the assessee. - Claim cannot be disallowed mere on the basis of treatment in the Balance Sheet - AT....