exp. of film distributor

Dear Friend,

Advertisment expenses doesnot fall within the meaning of "Cost of Acquisition" as defined by explanation of Rule 9B -

For the purposes of this rule, “cost of acquisition”, in relation to  a feature film, means the amount paid ²¹[by the film distributor to the film  producer or to another distributor under an agreement entered into by the film distributor with such film producer or such other distributor, as the case may be] for acquiring the rights of exhibition and, where the rights of exhibition have been acquired on a minimum guarantee basis, the minimum amount guaranteed, not being—

           (i)  the amount of expenditure incurred by the film distributor for the preparation of the positive prints of the film; and

          (ii)  the expenditure incurred by him in connection with the advertisement of the film.

2) Regarding valuation of perks, plz find the attached file