(6)Where the Assessing Officer is of opinion that-(a)the rights of exhibition of the feature film have been transferred by the film producer by a mode not covered by the provisions of this rule; or(b)having regard to the facts and circumstances of any case, it is not practicable to apply the provisions of this rule to such case,deduction in respect of the cost of production of the film may be allowed by the Assessing Officer in such other manner as he may deem suitable.
