https://www.taxtmi.com/caselaws?id=58343 Computer software exported on tapes or discs was treated as "goods or merchandise" for deduction under section 80HHC because the provision used clear and unambiguous language, and nothing could be read into it by implication. The later insertion of section 80HHE could not be used to narrow the scope of the earlier provision, as a subsequent incentive provision does not curtail an earlier one that admits of no ambiguity. Applying the ordinary and statutory meanings of the terms, and noting the software's tangible physical medium, the export qualified for the deduction; the assessee's claim was therefore upheld. en-us Fri, 03 Dec 1993 00:00:00 +0530 Sat, 18 Dec 2010 15:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58343 Computer software exported on tapes or discs was treated as "goods or merchandise" for deduction under section 80HHC because the provision used clear and unambiguous language, and nothing could be read into it by implication. The later insertion of section 80HHE could not be used to narrow the scope of the earlier provision, as a subsequent incentive provision does not curtail an earlier one that admits of no ambiguity. Applying the ordinary and statutory meanings of the terms, and noting the software's tangible physical medium, the export qualified for the deduction; the assessee's claim was therefore upheld. Case-Laws Income Tax Fri, 03 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58343