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Conversion of jumbo rolls of photographic films into small rolls of various sizes is manufacture or not?
Case Law Details
- Case Name
- M/s India Cine Agencies Vs Commissioner of Income Tax (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NOS. 3649-3650 OF 2003
M/s India Cine Agencies
Versus
Commissioner of Income Tax, Madras
Civil Appeal No. 1522 of 2007
Civil appeal No. 3720 of 2007
Civil appeal Nos. 451-452 of 2008
Civil appeal Nos. 6835-6836 of 2005
JUDGMENT
Dr. ARIJIT PASAYAT, J.
1. In all these appeals common questions are involved relating to the entitlement of benefit in terms of Section 32AB, Section 80HH and Section 80I of the Income Tax Act, 1961 (in short the `Act’). In all these cases the issue is the effect of conversion of Jumbo rolls ...
