https://www.taxtmi.com/caselaws?id=1705 The court affirmed that the master copies of film songs and music qualified as "goods" under section 80HHC, allowing the assessee to claim deductions for export activities. The court rejected the Revenue's argument to apply section 80HHF instead, emphasizing that the specific provision would apply to future transactions. The decision aligned with precedents and statutory interpretations, leading to the dismissal of appeals without raising substantial legal questions. en-us Fri, 15 Jun 2007 00:00:00 +0530 Sun, 08 May 2011 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1705 The court affirmed that the master copies of film songs and music qualified as "goods" under section 80HHC, allowing the assessee to claim deductions for export activities. The court rejected the Revenue's argument to apply section 80HHF instead, emphasizing that the specific provision would apply to future transactions. The decision aligned with precedents and statutory interpretations, leading to the dismissal of appeals without raising substantial legal questions. Case-Laws Income Tax Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1705