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<h1>Tax Appeal Dismissed: Telecasting Rights Dispute Resolved</h1> The SC dismissed the Department's civil appeal for AY 1995-1996, regarding telecasting rights of a TV serial under Section 80HHC of the Income Tax Act, ... Telecasting rights of a T.V. Serial - whether entitled to the benefit of Section 80HHC - Held that:- Yes, Telecasting rights of a T.V. Serial are entitled to the benefit of Section 80HHC as decided in CIT v. B. Suresh [2009 (3) TMI 4 - SUPREME COURT] - in favour of assessee. The Supreme Court dismissed a civil appeal filed by the Department concerning Assessment Year 1995-1996. The issue was whether telecasting rights of a TV serial are entitled to the benefit of Section 80HHC of the Income Tax Act, 1961. The Court ruled in favor of the assessee based on the precedent set in CIT v. B. Suresh [2009] 313 ITR 149. No costs were awarded.
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