Giving few paras of the Income tax case between Dhanalakshmi Pictures and CIT. Madras - 1980
[1983] 144 ITR 452 (MAD.)
HIGH COURT OF MADRAS
Dhanalakshmi Pictures vs Commissioner of Income-tax
V. RAMASWAMI AND V. BALASUBRAHMANYAN, JJ.
TAX CASE NO. 460 OF 1976
SEPTEMBER 3, 1980
Para 2 :
..........................In these circumstances the ITO proceeded to make the assessment under section 144 of the Act on the firm as an unregistered firm. The ITO noticed that the assessee was carrying on the business of distribution of films during the year in Salem district, with a branch office at Salem. From the information available to the ITO he found that two films were distributed by the assessee during the year, viz., Vietnam Veedu and Kulama Gunama. The ITO found that in both these films, there was a popular artiste in the leading role and one of the films had a successful run of over 102 days in a theatre at Salem and for 55 days in a theatre at Vellore. The ITO noticed that the film Kulama Gunama was released by the assessee at Apsara Talkies at Vellore on March 26, 1971, and although this film had run only for a few days, the other film Vietnam Veedu had run throughout the year in the District of North Arcot, as a box office hit.
Para 4
..........................The Tribunal also, at the same time, recorded the argument addressed on behalf of the Department to the effect that the ITO had come to know on enquiry that the assessee had in fact distributed two films in the North Arcot District also, in addition to distribution of films in the districts of Salem and Dharmapuri. The Tribunal having recorded the rival contentions of the parties, proceeded to found that Vietnam Veedu was a successfully run picture which had celebrated the 100th day of its run in the relevant account year