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Gemini Pictures Circuit Ltd. V. CIT (Madras High Court) 33 ITR 547 ( Mad.)
Case Law Details
- Case Name
- Gemini Pictures Circuit Ltd. Vs Commissioner of Income-Tax (Madras High Court)
- Appeal Number
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- Date of Judgement/Order
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- Courts
- All High Courts, Madras High Court
Madras High Court
Gemini Pictures Circuit Ltd.
vs
Commissioner Of Income-Tax
Date- 6 December, 1957
Equivalent citations: 1958 33 ITR 547 Mad
JUDGMENT RAJAGOPALA AYYANGAR, J. – The question arising for consideration both in the reference under section 66(2) of the Indian Income-tax Act as well as in W.P. No. 925 of 1955 are identical and relate to the proper rule to be applied for determining the amortisation of films for computing the income, profits and gains of the assessee which is carrying on business as a film distributor. The assessee in the Reference Case No. 27 of 1955 is the pe...
