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2012 (3) TMI 206 - HC - Income TaxDevelopment of software - manufacture and export - deduction under section 80HHC of the Income-tax Act - Revenue contented order of the AO that computer software recorded on magnetic tapes cannot be considered as "goods" for the purposes of section 80HHC of the Act in view of the introduction of section 80HHE in the Act - Held that :- As per Section 80HHC an assessee, being an Indian company or a person (other than a company) resident in India,is engaged in the business of export out of India of any goods or merchandise to which this section applies whereas 80HHE defines that an assessee, being an Indian company or a person (other than a company) resident in India, is engaged in the business of export out of India of computer software or its transmission from India to a place outside India by any means and providing technical services outside India in connection with the development or production of computer software - there is no substantial or material difference in provisions of section 80HHC(1) and section 80HHE(1)-because section 80HHE specifically deals with the export of computer software with effect from April 1, 1991,it does not mean that the operation of section 80HHC of the Act is excluded prior to April 1, 1991 - assessee was entitled to the benefit of section 80HHC
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