https://www.taxtmi.com/caselaws?id=449191 Deduction under Section 80HHF is available only where the exported item falls squarely within the specified categories of film, television, music or news software, or telecast rights, and the statutory conditions are otherwise met. The assessee failed to show that the exported "discs" answered any of those descriptions, so the deduction could not be sustained. Certification by the Film Censor Board did not resolve the issue because the decisive question was the character of the exported article itself. On that basis, the deduction claim was rejected. en-us Thu, 01 Feb 2024 00:00:00 +0530 Tue, 06 Feb 2024 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449191 Deduction under Section 80HHF is available only where the exported item falls squarely within the specified categories of film, television, music or news software, or telecast rights, and the statutory conditions are otherwise met. The assessee failed to show that the exported "discs" answered any of those descriptions, so the deduction could not be sustained. Certification by the Film Censor Board did not resolve the issue because the decisive question was the character of the exported article itself. On that basis, the deduction claim was rejected. Case-Laws Income Tax Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449191