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Section 80IB in The Income Tax Act, 1961 [Entire Act]

previous year in which a cinema hall, being a part of the said multiplex theatre, starts operating on a commercial basis; [Inserted ... building of a prescribed area, comprising of two or more cinema theatres and commercial shops of such size and number and having such other facilities
Union of India - Section Cites 0 - Cited by 4208

Srinivasa Theatre And Ors. Etc. Etc vs Government Of Tamil Nadu And Ors. Etc. ... on 12 March, 1992

theatres for the purpose of levy-Theatres situated within the Municipal Corporations and Special Grade Municipalities governed by 'admission system'-Theatres situated ... equating the theatres situated within the belt with the theatres situated within the corporation areas, the rates of admission for the theatres in the belt
Supreme Court of India Cites 19 - Cited by 79 - B P Reddy - Full Document
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