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2012 (8) TMI 779 - SUPREME COURTEntitlement to the benefit of Section 80IA - the profit derived form realization of TV/Films rights given on lease - Held that:- As ITAT on the basis of the rule of consistency and has remitted the case to the AO for Assessment Year 1999-2000 as no material was brought on record indicating the process undertaken or the activity undertaken by the assessee which would constitute manufacture or processing of goods under the Explanation to Section 33B the assessee has succeeded before the Assessing Officer on the matter being remitted back to the Assessing Officer for the Assessment Year 1999-2000 in respect of other assessment years also and it has been held that the activity undertaken by the assessee constituted manufacture under the Explanation to Section 33B - in favour of assessee. This case is remitted to the High Court to consider whether the Revenue has accepted the order of the Assessing Officer/CIT(A) for the Assessment Year 1999-2000 in favour of the assessee
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