https://www.taxtmi.com/caselaws?id=6127 Production of design and art works, print material, software for audio visuals, commercial spots, jingles and publicity texts was treated as processing, so the assessee qualified as an industrial company entitled to the concessional rate of tax. The SC also held that the Tribunal's conclusion was correct on the material before it, and that no referable question of law arose from the finding. The Revenue's request for a reference therefore failed. en-us Wed, 24 Mar 1999 00:00:00 +0530 Tue, 28 Aug 2018 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6127 Production of design and art works, print material, software for audio visuals, commercial spots, jingles and publicity texts was treated as processing, so the assessee qualified as an industrial company entitled to the concessional rate of tax. The SC also held that the Tribunal's conclusion was correct on the material before it, and that no referable question of law arose from the finding. The Revenue's request for a reference therefore failed. Case-Laws Income Tax Wed, 24 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6127