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Representations have been received by the Board that benefit of certain exemption notification are being denied by the Customs Houses / Commissionerates on the ground that the goods, wile being covered by the description specified under the notification, do not fall in the Capters/ Heading/ Subheading Nos. (herein after referred to as Tariff references) mentioned in the notification. In this
Circular No. 736-Income Tax Representations have been received from the various quarters regarding applicability of the provisions of section 194-I of the Income-tax Act to the sharing of the proceedings of film between film distributor and a film exhibitor owning a cinema theatre.
