The duo has earlier worked together in "Cheeni Kum" and "Paa".
Big B graciously accepts the failure of "Shamitabh".
"The film has not done well at the box office because the audience did not like it, period! For me, my work is the most enjoyable and comforting experience. Challenges are there in each project that I have done and shall continue to be so.
"'Shamitabh' has been as challenging as 'Paa' or any other (film) that I have worked in. And working with Balki is a joy, simply because he keeps challenging me with roles that I may never have done before," said the 72-year-old.
The Big B is grateful to micro-blogging sites for constant feedback on his films and performances.
"Twitter followers have been large and I am most grateful to those that contribute to the platform. It has given me an opportunity to express myself to the others and to take back their expressions. It has been most rewarding."
So would the Big B consider "Shamitabh" a turning point in his career?
"Every film has been a turning point of my career. I have no idea what the future has in store. That will have to come from the writers and directors," said the iconic actor, insisting that "Shamitabh" was no such homage to his voice.