TMI Blog2008 (3) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... only from the assessment year 2000-01 - 144 to 149 of 2008 - - - Dated:- 24-3-2008 - K. RAVIRAJA PANDIAN and P. P. S. JANARTHANA RAJA JJ. J. Narayanaswamy for the appellant. JUDGMENT The judgment of the court was delivered by K. RAVIRAJA PANDIAN J. - The relevant assessment years are 1996-97 to 2001-02. The assessee is a limited company and is engaged in the business activities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the Tribunal's order aforesaid. Aggrieved by that order of the Commissioner of Income-tax (Appeals), the assessee filed a second appeal to the Income-tax Appellate Tribunal. The Income-tax Appellate Tribunal, following the judgment of the Bombay High Court in the case of Abdulgafar A. Nadiadwala reported in [2004] 267 ITR 488 decided the issue in favour of the assessee. The correctness of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who engaged in the production and exporting of the recorded CDs outside India, has held that the assessee in that case is entitled to the benefit of section 80HHC following the decisions in the case of CIT v. R. Rajinikanth reported in [2007] 295 ITR 523 (Mad), CIT v. Superstar Music [2007] 291 ITR 8 (Mad) and CIT v. V. C. Kuganathan [2007] 293 ITR 15 (Mad). 3. Following the same, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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