https://www.taxtmi.com/caselaws?id=240520 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner of Income-tax (Appeals)'s decision to allow the deduction under Section 80HHC. The Tribunal found that the assessee had provided sufficient evidence of export and receipt of foreign exchange, justifying the deduction. The requirement of customs clearance was deemed not strictly necessary for intellectual property rights like music rights. en-us Wed, 26 Sep 2012 00:00:00 +0530 Fri, 06 Dec 2013 07:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240520 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner of Income-tax (Appeals)'s decision to allow the deduction under Section 80HHC. The Tribunal found that the assessee had provided sufficient evidence of export and receipt of foreign exchange, justifying the deduction. The requirement of customs clearance was deemed not strictly necessary for intellectual property rights like music rights. Case-Laws Income Tax Wed, 26 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240520