Multiplex theatre definition determines qualifying building components for tax benefit eligibility under income tax provisions. The Multiplex Theatre for income tax purposes is a building of a prescribed area comprising two or more cinema theatres and commercial shops of such size and number and having prescribed facilities and amenities; these structural and ancillary components constitute the qualifying characteristics for the relevant tax provision, subject to any further statutory prescription of area, shop size and required amenities.
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Provisions expressly mentioned in the judgment/order text.
Multiplex theatre definition determines qualifying building components for tax benefit eligibility under income tax provisions.
The Multiplex Theatre for income tax purposes is a building of a prescribed area comprising two or more cinema theatres and commercial shops of such size and number and having prescribed facilities and amenities; these structural and ancillary components constitute the qualifying characteristics for the relevant tax provision, subject to any further statutory prescription of area, shop size and required amenities.
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