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The CIT(A) erred in directing the AO to allow "bad debts" to the extent of instalments defaulted by the prized subscribers and written off as "bad debts" in the books of the assessee, ignoring the fact that the provisions of Sec. Aggrieved by the order of CIT(A), the revenue is in appeal before us raising the following grounds of appeal: "1. As regards the disallowance on account of belated remittance of ESI, the CIT(A) directed the AO to verify whether the amounts were paid before the end of FY and if they are paid, the same may be allowed. The CIT(A), with regard to the addition of bad debts written off, observed that the details filed by the assessee were verified and as per which the entire amount to be allowed as bad debts and following his earlier orders, directed the AO to verify and re work the disallowance of bad debts accordingly. Aggrieved by the order of AO, the assessee preferred an appeal before the CIT(A) with regard to the additions of bad debts written off and disallowance on account of belated remittance of ESI. 30,513/- towards disallowance on account of belated remittance of ESI.
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3,00,000/- towards disallowance of proportionate expenses. 1,45,94,323/- towards disallowance of bad debts written off. After going through the information, AO completed the assessment u/s 143(3) of the Income-tax Act, 1961 ( in short the Act) assessing the total income at Rs. In responses to the notices, the AR of the assessee filed the information. The case was selected for scrutiny and accordingly notices were issued. Brief facts of the case are, the assessee company engaged in chit fund business, entertainment, food processing and farm maintenance, filed its return of income for AY 2014 -15 admitting total gross income of Rs. This appeal filed by the revenue is directed against the order dated of CIT(A) - 4, Hyderabad for AY 2014-15. Sitara – the 4-star Luxury Hotel, Tara - the 3 Star Comfort Hotel, Shantiniketan – the best service apartment and Vasundhara Villa – farm house accommodation - ideal for family stay, Hotel Greens Inn offering stay amidst the serene nature and Hotel Sahara providing shared accommodation with separate blocks for boys and girls, make excellent group stay.S. Ramoji Film City offers diverse stay options ranging from luxury to shared accommodation. Avail customized stay packages offering great value discounts exclusively for Winter Carnival and New Year Celebrations. Stay with us to get a deeper insight into the world of filmmaking. Plan for a wonderful vacation, Film City Tour to experience the excitement of enthralling film studio complex - Ramoji Film City. It is a perfect getaway and theme park that stimulates the mind and heart alike.Ī comprehensive, fun entertainment and leisure hub, Ramoji Film City is a special engagement with the magic of cinema whose heavenly charm is unravelled in every element, including breath-taking avenues, landscapes, make-believe locales and unlimited fun and entertainment options.
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Millions of tourists visit the amusement park to live their dream vacation.
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Certified as the World’s Largest Film Studio complex by Guinness World Records, it spreads across 2000 acres. Ramoji Film City is India’s only thematic holiday destination with cine-magic.