Supreme Court · 2008 INSC 1297 · Decided 12 November 2008
M/S. India Cine Agencies v. Commissioner of Income Tax, Madras
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1297 · [2008] 15 S.C.R. 1122
- Case number
- CIVIL APPEAL No. 3649/2003
- Decided
- 12 November 2008
- Bench
- ARIJIT PASAYAT, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
15 s. c. R. 1122 MIS. INDIACINE AGENCIES .. COMMJSSIQ~ER OF l~COME TAX, MADRAS (Civil.AppeaLNos. 3649-3650 of 2003) NOVEMBER. 12, 2008 [DR. AR1jrr PASAYAJ AND DR. 0 MUKUNDAKAM SHARMA,.JJ.] . Income ·rax Act, 1961; Ss. 32AB, 80HH.and 801 and C Schedule 11. inserted by Finance (Ac.t N0.2), 0 32AB, 80HH and s.801of1961 Act- Held: Such a conversion could· be termed as manufacture/production of small rolls of ,... E . photographic film for claiming benefit of permissible deduction urider the relevant provisions of the 1961 Act. ·•·· Words and Phrases. .
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