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2006 (2) TMI 143 - MADRAS HIGH COURTDeduction under section 80-I - assessee is engaged in the business of developing photographs snapped in film rolls and printing them - "Whether, on the facts and circumstances of the case, the Tribunal was right in holding that processing of the film and printing photographs from the negatives amounts to a manufacturing activity and is an industrial undertaking eligible for the benefit of section 80-I?" - we find no error or infirmity in the order of the Tribunal and the same requires no interference. Finding no substantial question of law arising for consideration, the revenue’s appeal stands dismissed.
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