https://www.taxtmi.com/caselaws?id=13343 The court ruled in favor of the companies engaged in the export of music software, allowing them to claim deductions under section 80HHC of the Income-tax Act, 1961 for the assessment year 1999-2000. The court held that the introduction of section 80HHF from April 1, 2000, does not negate the applicability of section 80HHC for the relevant assessment year. Additionally, the court classified music software as "goods" under section 80HHC, based on criteria including utility, capability of being bought and sold, and transferability, as established in previous Supreme Court decisions. en-us Mon, 26 Feb 2007 00:00:00 +0530 Thu, 28 May 2009 13:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13343 The court ruled in favor of the companies engaged in the export of music software, allowing them to claim deductions under section 80HHC of the Income-tax Act, 1961 for the assessment year 1999-2000. The court held that the introduction of section 80HHF from April 1, 2000, does not negate the applicability of section 80HHC for the relevant assessment year. Additionally, the court classified music software as "goods" under section 80HHC, based on criteria including utility, capability of being bought and sold, and transferability, as established in previous Supreme Court decisions. Case-Laws Income Tax Mon, 26 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13343