TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Film Production Recognized as Manufacturing u/s 101(4)(a), Differentiating Raw and Finished Cinematographic Films.</h1> The Board has determined that the production of cinematographic films qualifies as the manufacture or processing of goods under section 101(4)(a). This conclusion is based on the distinction between a cinema film ready for exhibition and the raw, unexposed film initially used in the production process. Consequently, the creation of motion pictures is recognized as a manufacturing or processing activity as per the specified legal provision.
TaxTMI 
TaxTMI 
