2012 (8) TMI 779

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ra, Adv. Ms. Anil Katiyar, Adv. for Mr. B.V. Balaram Das, Adv. For Respondent : Mr. Dushyant A. Dave, Sr.Adv. Ms. Surbhi Mehta, Adv. Mr. Pankaj Bhagat, Adv. Mr. Abhinav Mukerji, Adv. JUDGEMENT Heard learned counsel on both sides. Delay condoned. Leave granted. These civil appeals are filed by the Revenue against the decision of the Bombay High Court dismissing the Revenue's a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....deduction under Section 80HHC of the Act. The said appeal was dismissed. Aggrieved by the decision of the CIT(A), the assessee carried the matter in further appeal to the Income Tax Appellate Tribunal ['ITAT', for short]. Before the ITAT, an additional ground was taken by the assessee. Vide the said additional ground, the assessee contended that the production of films was a manufacturi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0IA of the Act. Consequently, in respect of Assessment Year 1994-1995, which is the subject-matter of present civil appeals, the matter also stood remitted to the Assessing Authority. The Revenue then carried matter in appeal to the High Court under Section 260-A of the Act. On account of a delay of 761 days, the Income Tax Appeal was dismissed. Against the said Order, these appeals were filed in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt Year 1999-2000, the matter was pending, on remission, before the Assessing Officer. Today, we are informed by learned senior counsel for the assessee that the assessee has succeeded before the Assessing Officer on the matter being remitted back to the Assessing Officer for the Assessment Year 1999-2000. By separate Orders, according to learned senior counsel for the assessee, it has succeede....