2011 (4) TMI 1292

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....p; 1. The following two questions are raised by the revenue in this appeal. (A) Whether on the facts and in the circumstances of the case and in law the Hon'ble Tribunal was justified in holding that the Assessee Company, being a producer of T.V. Serials, is an industrial undertaking within the meaning of Section 80IB of the Income Tax Act? (B) Whether on the facts and in the circumstance....