https://www.taxtmi.com/caselaws?id=33816 The court dismissed the tax case appeals regarding the deduction under section 80HHC for the export of prerecorded audio and video cassettes with exploitation rights. It was determined that the export did qualify for the deduction, and the court found no substantial questions of law warranting intervention. Additionally, the court concluded that the export of such cassettes could be considered a sale of goods eligible for the deduction under section 80HHC, based on previous decisions and arguments presented. The appeals were dismissed, and no costs were awarded. en-us Tue, 18 Mar 2008 00:00:00 +0530 Sun, 14 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33816 The court dismissed the tax case appeals regarding the deduction under section 80HHC for the export of prerecorded audio and video cassettes with exploitation rights. It was determined that the export did qualify for the deduction, and the court found no substantial questions of law warranting intervention. Additionally, the court concluded that the export of such cassettes could be considered a sale of goods eligible for the deduction under section 80HHC, based on previous decisions and arguments presented. The appeals were dismissed, and no costs were awarded. Case-Laws Income Tax Tue, 18 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33816