1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.75 OF 2009 Commissioner of Income Tax-11. ... Appellant. Vs. M/s.In-House Production Pvt.Ltd. ...Respondent. ..... Mr.Suresh Kumar for the Appellant. None for the Respondent. CORAM : DR. D.Y.CHANDRACHUD & J.P. DEVADHAR, JJ. 18th January, 2010. P.C.: The appeal was admitted on the following substantial question of law : “Whether on the facts and circumstances of the case and in law, the Hon’ble Tribunal erred in allowing deduction under Section 80HHC of Rs.1,17,36,416/- in respect of export made by the assessee in respect of programme which is not a good of merchandise?” Counsel appearing on behalf of the Revenue states that the aforesaid question is covered against the Revenue and in favour of the assessee by the judgment of the Full Bench in CIT vs. B.Suresh, (2009) 313 ITR 149. The question of law shall stand 2 answered accordingly against the Revenue. The appeal shall stand dismissed. There shall be no order as to costs. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)