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Accounting for Film development and production cost

September 4, 2019[2019] 108 taxmann.com 480 (Article)
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The core of the production of film or other content is getting good content, developing and producing films and other contents to capture viewership that can be monetised through theatrical release and by licensing to distribution channels such as television or digital platforms. Accounting for the significant film development and production costs can lead to unpredictable outcomes.
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