https://www.taxtmi.com/caselaws?id=13708 The court held that the right to telecast programs in foreign countries qualified as "goods" eligible for deduction under section 80HHC of the Income-tax Act, 1961. The court rejected the Revenue's argument to claim the deduction under sections 80HHE or 80HHF, stating that since section 80HHF was not in effect during the relevant assessment year, the assessee's claim under section 80HHC was valid. The court dismissed the appeal, affirming the assessee's entitlement to the deduction for the assessment year 1998-99. en-us Wed, 28 Feb 2007 00:00:00 +0530 Sun, 02 May 2010 23:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13708 The court held that the right to telecast programs in foreign countries qualified as "goods" eligible for deduction under section 80HHC of the Income-tax Act, 1961. The court rejected the Revenue's argument to claim the deduction under sections 80HHE or 80HHF, stating that since section 80HHF was not in effect during the relevant assessment year, the assessee's claim under section 80HHC was valid. The court dismissed the appeal, affirming the assessee's entitlement to the deduction for the assessment year 1998-99. Case-Laws Income Tax Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13708