bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.64 OF 2007 TAX APPEAL NO.64 OF 2007 TAX APPEAL NO.64 OF 2007 The Commissioner of Income Tax, ..Appellant Vs. L/H of Shri.Ranbir Raj Kapoor ..Respondent Mr.Ram Upadhyay for the Appellant. Ms.Nandini Menon for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 11TH DECEMBER, 2008 : 11TH DECEMBER, 2008 : 11TH DECEMBER, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the parties. In the above, the Appellant is seeking to raise the following substantial questions of law: a. Whether in the facts and circumstances of the case and in law, the Tribunal is right in holding that product feature film can be said to be "goods" and/or "merchandise", and the income generated from the said export can be eligible for deduction u/s.80HHC of the Act. b. Whether in the facts and circumstances of the case and in law, the Tribunal is right in allowing the claim of the Respondent under Section 80IA of the Income Tax Act holding that a feature film is a separate undertaking. 2. While passing the impugned order, the Income Tax Appellate Tribunal has followed our judgment in the case of A.A.Nadiadwala Vs. Assistant Commissioner A.A.Nadiadwala Vs. Assistant Commissioner A.A.Nadiadwala Vs. Assistant Commissioner of of of Income Tax & Ors. 267 ITR 488, Income Tax & Ors. 267 ITR 488, Income Tax & Ors. 267 ITR 488, wherein, our Court has clearly taken a view that the Assessee is entitled to deduction under Section 80HHC. In view thereof, there is no substantial question of law involved in the above Appeal. Hence, the same stands dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)