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2003 (7) TMI 273 - ITAT COCHINExtract: .......ive prints of the films giving right of exhibition and exploitation cannot be treated differently for section 80HHC benefit. Export of film prints is export of goods or merchandise. 21. In view of the above discussion, we allow the appeals by the assessee for the years under consideration. 22. In the result, the appeals by the assessee are allowed.
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