https://www.taxtmi.com/caselaws?id=71016 The appeals filed by the revenue for the assessment years 1977-78 to 1980-81 were dismissed, and the cross objection by the assessee for 1977-78 was also dismissed. The Tribunal upheld the CIT (Appeals)'s decision on all issues, except for the applicability of Section 13(1)(bb), where the Third Member's opinion was sought. Ultimately, the exemption for income derived from the cinema business was denied. en-us Fri, 05 Mar 1993 00:00:00 +0530 Tue, 25 Jun 2013 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71016 The appeals filed by the revenue for the assessment years 1977-78 to 1980-81 were dismissed, and the cross objection by the assessee for 1977-78 was also dismissed. The Tribunal upheld the CIT (Appeals)'s decision on all issues, except for the applicability of Section 13(1)(bb), where the Third Member's opinion was sought. Ultimately, the exemption for income derived from the cinema business was denied. Case-Laws Income Tax Fri, 05 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71016