COMMISSIONER OF INCOME-TAX versus PRASAD FILM LABORATORIES (P.) LTD.
Investment Allowance Cinematograph Films Positively Printed From Cinematograph Film To Production And Not Production Cinematograph Film For Raw Processing Is Raw Material Process Preparation Is Indian Income Tax Act, 1961 Section 32A, Scheduled To Plant And Machinery Investment Allowance XI, Item 9 Investment Allowance Error Correction Failure to Claim Investment Allowance in Assistive Testing Can Be Remedied in Correctional Request Indian Income Tax Act, 1961, Sections 32A & 154
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