K.R. Films (P.) Ltd. Vs. Income-tax Officer

Decided On : Sep-12-1989

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 37(3A, Section 40A(2)(a, Section 37(3A, Section 37(3A, Section 37(3, Section 37(3A, Section 37(3A, Section 37(3A, Section 37(3A, the Cinematograph Act, Section 37(3A, Section 37(3A, Section 37(3A, Section 37(3A, Section 37(3A, Section 40A(2)(a, Section 40A(2)(a, Section 40A(2)(a, Section 40A(2, Section 40A(2, Section 40A(2, Section 40A(2, Section 215, Section 215, Section 2 of the Finance Act, the I.T. Act

CARDINAL: 1, two, 1, 30-4-1983.3, 6193, five, 40A(2)(a)of.theAct.4, 15, 50,00,000, 50,00,000, 31, 30-8-1982, nine, 36,17,545.5, 36,17,545.6, 23,50,000, 3,32,500, 9A, 5,44,722, 3,90,323, 5,44,722, 23,50,000, 23,50,000, 14,10,000, 2,64,963, 5,35,014 9,07,472, 1,00,000, 31,52,517, 26,22,014Total, 32,52,517Less, 8, 23,50,000, 2.3, 2,54,500, 1, 5, 1, 2, 23,50,000, 9,07,472, 2, 4,25,000, four, twenty five thousand, 75,000, seventy five thousand, 3., 4,25,000, four, twenty five thousand, 6, 4,25,000, four, twenty five thousand, 75,000, Seventy five thousand, 9, 4,25,000, four, twenty five thousand, 9A, 9,07,472, 50, 9A, 30, 50, 30, 92, 10,000, 64, 50, 30, 30, 50, 50, two, 50, 50, 13, 50, 50, 50, 8,31,000, 18,31,000, 1, 2, 3, 4, 5, 8,31,000, 18,31,000, 8,31,000, 18,31,000, 8,31,000, one, 18,31,000, 119, 5,49,000, 8,31,000, 8,31,000, 5, 120, 121, 5, 5, two, 10, 25TID 56, 120, 17, 101, 23, 17, 18,31,000, 8,31,000, 18, 3,50,000, 7, 5,50,000, 1, 9.00, two, two, two, 7, 5,50,000, 9.00, two, 7, 1-10-1982, 13-8-1982, 5,50,000, 1,57,856, 1-10-1982, 2, 9, 1,51,000, 7, 29, 30-10-1982, 3,50,000, 3,50,000.25, 3,50,000, 14, 57, 3,50,000, 3, 4, 3, 111, 1.28, 24, 23, 21-8-1987

DATE: 1984-85, the previous year, 1962, 6,30,503, a previous year, 1952, 37 of 1952, 20 days, 14, 20 months, 10,000 per day, the assessment year 1983-84, that year, June, 1988, the assessment year 1983-84, the assessment year 1983-84, his prime days, the years, 20 months, this year, previous year, 1984, 1988, 13-8-1982, 24 months, October 29,1981, 1984

ORDINAL: First, first, first, first, First, first, first, first, Secondly, first, first

PERSON: Prem Rog, Raj Kapoor, Shri Ranbir Raj Kapoor, Raj Kapoor, Raj Kapoor, Raj Kapoor, 32,52,517, Shri Raj Kapoor, Prem Rog, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Shri Raj Kapoor, Kapoor, Kapoor, Yash Raj Chopra, Ranbir Raj Kapoor v. ITO, Rajasthan, Rajasthan, Prem Rog, Rajasthan, Prem Rog, Rajasthan, Jaipur Films, Prem Rog-This, Rajasthan

ORG: the Censor Board, The Censor Board, Agency Agreement, All India Publicity, P &amp, L Account, Certificate, the Censor Board, the Agency Agreement, I.T.O., P &amp, L A/c. 9,35,045Add, the Agency Agreement, the Agency Agreement, M/s. Gems &amp, the Board of Film Censors, Board of Film Censors, the Board of Film Censors, the Board of Film Censors, Explanation, Certificate, the Censor Board, Certificate, the Censor Board, Certificate, the Censor Board, the Agency Agreement, the Agency Agreement, Schedules, the All India Publicity, ROG, All India Publicity Contribution Rs, Certificate, the Censor Board, Certificate, the Censor Board, R.K. Studios, R.K. Films &amp, Scanfloat Impacts Pvt. Ltd., National Film Development Corporation, I.T.O., I.T.O., the Reserve Bank of India, the I.T.O. The C.I.T.(A, I.T.O., the I.T.O. Shri Ranbir Raj Kapoor, I.T.Q., Studios, I.T.O., Scanfloat/NFDC, the Gramophone Co., India Ltd., the Gramophone Co., India Ltd., the Tribunal in, ITO, the Gramophone Co., India Ltd., M/s R.K. Film, the Gramophone Co., India Ltd., I.T.O., Studios Pvt. Ltd., M/s Jaipur Films, Studios Pvt. Ltd., R.K. Films &amp, Studios Pvt. Ltd., Jaipur party, I.T.O., Studios Pvt. Ltd., R.K. Films &amp, Studios Pvt, R.K. Films &amp, Studios Pvt. Ltd., Studios Pvt. Ltd., Studios Pvt, the Board of Directors, I.T.O., I.T.O., Studios Pvt. Ltd., Studios Pvt, the Supreme Court, Additional Commissioner of Income-tax v.Gurjargravures P. Ltd., ITR, I.T.O., The Central Board of Direct Taxes, I.T.O., I.T.O., I.T.O., I.T.O., I.T.O., I.T.O., I.T.O., I.T.O., CBDT, I.T.O., I.T.O., I.T.O., I.T.O.

GPE: I.T., Jewels, Delhi, I.T., M.G. Royalty, I.T., I.T., I.T., I.T., I.T., assessee, I.T., I.T., assessee, Studios, U.S.S.R., R.K., Holland, U.S.S.R., R.K., I.T., I.T., R.K., Holland, I.T., I.T., assessee, I.T., Rajasthan, Rajasthan, assessee

LOC: I.T.O., I.T.O., I.T.O., I.T.O., I.T.O., I.T.O.

PERCENT: 60%, 60%, 1,00,000 80%, 60%, 60%, 60%, 60%, 40%, 50%, 50%, 60%, 60%, 67.5%, 63%, 87-1/2%, 12-1/2%, 65%, 65%, 65%, 65%

FAC: Notice

PRODUCT: Rule 9A, Studios

NORP: European, Russian

TIME: The minutes