https://www.taxtmi.com/caselaws?id=62026 The Tribunal ruled in favor of the assessee, allowing the appeals for the assessment years under consideration. It concluded that the export of film prints qualifies as the export of goods or merchandise under section 80HHC, and the lease agreements should be treated as sales. The Tribunal also clarified that the introduction of section 80HHF does not restrict the benefits available under section 80HHC. The appeals by the assessee were allowed, granting them the claimed deductions. en-us Fri, 18 Jul 2003 00:00:00 +0530 Mon, 17 Jan 2011 17:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62026 The Tribunal ruled in favor of the assessee, allowing the appeals for the assessment years under consideration. It concluded that the export of film prints qualifies as the export of goods or merchandise under section 80HHC, and the lease agreements should be treated as sales. The Tribunal also clarified that the introduction of section 80HHF does not restrict the benefits available under section 80HHC. The appeals by the assessee were allowed, granting them the claimed deductions. Case-Laws Income Tax Fri, 18 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62026