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Production of cinematograph film amounts to manufacture by industrial undertaking
Case Law Details
- Case Name
- Commissioner Of Income-Tax Vs D.K. Kondke (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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If the production of cinematograph film amounts to “manufacture of an article or goods” within the meaning of section 104(4)(a) as it then stood, it follows that the said activity must be treated as an “industrial undertaking” within the purview of section 80J of the Income-tax Act, 1961. Apart from the circular, we are satisfied that, even on a common sense view, “film production” will have to be considered as a manufacturing activity and the undertaking will have to be considered as an industrial undertaking. It is so considered under exci...
