https://www.taxtmi.com/caselaws?id=119761 The Tribunal partially allowed the appeals, granting deduction under section 80-IA for the film "Duplicate" and remanding the issue of deduction for "KKHH" back to the Assessing Officer for further examination. The Tribunal recognized film production as manufacturing activity, meeting conditions for deduction under section 80-IA. It clarified the starting point of film production and considered all staff involved in the undertaking. The decision emphasized fulfilling conditions for claiming deductions and referenced relevant legal precedents to support the assessee's position. en-us Fri, 01 Dec 2006 00:00:00 +0530 Tue, 31 Jul 2012 23:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119761 The Tribunal partially allowed the appeals, granting deduction under section 80-IA for the film "Duplicate" and remanding the issue of deduction for "KKHH" back to the Assessing Officer for further examination. The Tribunal recognized film production as manufacturing activity, meeting conditions for deduction under section 80-IA. It clarified the starting point of film production and considered all staff involved in the undertaking. The decision emphasized fulfilling conditions for claiming deductions and referenced relevant legal precedents to support the assessee's position. Case-Laws Income Tax Fri, 01 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119761