- (1.) Heard The Learned Counsel On Both Sides. This Civil Appeal Filed By The Assessee Pertains To Assessment Year 1988-1989. The Assessee Claimed Benefit Under Section 80-I Of The Income Tax Act, 1961 ("The Act", For Short).
(2.) The Question Which Arises For Determination In This Case Is, Whether Cutting Of Jumbo Rolls Of Photographic Films Into Smaller Marketable Sizes Would Constitute "Manufacture" Under Section 80-I Of The Act
(3.) This Issue Is Squarely Covered In Favour Of The Assessee By The Decision Of This Court In India Cine Agencies V. Cit, 2008 17 SCC 385.;