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2008 (9) TMI 489 - HC - Income TaxWhether, in the facts and circumstances of the case, the Tribunal was right in treating the transfer of the right to exhibit the films, as a sale of goods or merchandise for the purpose of deduction under section 80HHC? - in respect of other assessee on the very issue in the case of CIT v. A. V. M. Production a Division Bench of this court has held in favour of the assessee to the effect that the assessee is entitled to deduction under section 80HHC in regard to export of one print of a film for exhibition outside India. – So it is held that assessee is entitled to special deduction
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