Supreme Court of India
Commissioner of Income Tax, Thiruvananthapuram v. Joseph Valakuzhy
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
For the reasons stated above, we do not find any merit in the present appeal and dismiss the same leaving the parties to bear their own costs.
Judgment, page 10
From the headnote
Income Tax Rules - r. 9A - Deduction in respect of expenditure incurred on production of feature film -Assessee doing the business of producing feature films - Film produced by assessee not exhibited for 180 days in the previous year, and, did not cover the cost of production of the film - Held: Assessee entitled to carry forward the balance of the cost of production to the next following previous year and claim deduction of the same in that year. Respondent-assessee is a film producer. feature film produced by him was not exhibited for 180 days during the previous year and did not cover the
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