https://www.taxtmi.com/caselaws?id=117893 The Tribunal allowed the appeal in favor of the assessee, directing the Assessing Officer to grant the deduction claimed under section 80-IA for TV serial production. The Tribunal emphasized that TV serial production is akin to manufacturing and highlighted the dominant role of artists over machinery in the business. It concluded that the conditions cited by the CIT(A) regarding machinery ownership and prior use were not applicable in this case, ultimately ruling in favor of the assessee. en-us Mon, 20 Sep 2004 00:00:00 +0530 Tue, 31 Jul 2012 23:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117893 The Tribunal allowed the appeal in favor of the assessee, directing the Assessing Officer to grant the deduction claimed under section 80-IA for TV serial production. The Tribunal emphasized that TV serial production is akin to manufacturing and highlighted the dominant role of artists over machinery in the business. It concluded that the conditions cited by the CIT(A) regarding machinery ownership and prior use were not applicable in this case, ultimately ruling in favor of the assessee. Case-Laws Income Tax Mon, 20 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117893