https://www.taxtmi.com/caselaws?id=33815 Export of overseas exhibition and broadcasting rights in cinematographic films, including licences for those rights, was treated as export of merchandise or goods for deduction under section 80HHC. The Bombay HC applied its earlier ruling on the same legal question and, on the parties' joint request, answered the question consistently with that decision. The operative effect was that such rights fell within the deduction provision, with the issue resolved in favour of the assessee and against the Revenue. en-us Tue, 20 Jun 2006 00:00:00 +0530 Sun, 14 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33815 Export of overseas exhibition and broadcasting rights in cinematographic films, including licences for those rights, was treated as export of merchandise or goods for deduction under section 80HHC. The Bombay HC applied its earlier ruling on the same legal question and, on the parties' joint request, answered the question consistently with that decision. The operative effect was that such rights fell within the deduction provision, with the issue resolved in favour of the assessee and against the Revenue. Case-Laws Income Tax Tue, 20 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33815