https://www.taxtmi.com/caselaws?id=1778 The High Court of Madras consolidated various tax cases to determine whether the transfer of film rights for exhibition qualified as a sale of goods or merchandise for deduction under section 80HHC of the Income-tax Act, 1961. Citing precedent and analyzing relevant definitions, the court ruled in favor of the assessee, holding that exporting film exhibition rights constituted goods or merchandise eligible for deductions under section 80HHC. As a result, the court dismissed the tax cases in favor of the assessee, affirming their entitlement to the claimed deductions. en-us Tue, 31 Oct 2006 00:00:00 +0530 Tue, 08 Apr 2014 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1778 The High Court of Madras consolidated various tax cases to determine whether the transfer of film rights for exhibition qualified as a sale of goods or merchandise for deduction under section 80HHC of the Income-tax Act, 1961. Citing precedent and analyzing relevant definitions, the court ruled in favor of the assessee, holding that exporting film exhibition rights constituted goods or merchandise eligible for deductions under section 80HHC. As a result, the court dismissed the tax cases in favor of the assessee, affirming their entitlement to the claimed deductions. Case-Laws Income Tax Tue, 31 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1778