2015 (10) TMI 460

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....r Section 260A of the Income Tax Act,1961 (Act) challenges the order dated 7.9.2012 relating to Assessment Year 2005-06. 2. The Revenue has raised the following substantial question of law for our consideration:- "(1) On the facts and in the circumstances of the case and in law, whether the Tribunal was justified in holding that the cost of the abandoned film written off amounting to Rs. 1,07,4....