1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.697 OF 2003 M/s.Yash Raj Films Private Limited ..Appellant. Versus Deputy Commissioner of Income, Central Circle 29, Mumbai ..Respondent. Mr.Poras Kaka, senior Counsel with Mr.Atul K. Jasani for the appellant. Mr.B.M. Chatterjee with Mr.Suresh Kumar for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 24th AUGUST 2009 P.C. : 1. Heard. This appeal was admitted on the following substantial question of law : “Whether on the facts and in the circumstances of the case and in law, the Tribunal has erred in holding that the Appellant was not entitled to the deduction under Section 80 HHC of the Act in respect of the export of the telecasting rights in the film “Kabhi Kabhi” ? 2. The aforesaid question is covered by the judgment of this Court in the case of Abdulgafar A. Nadiadwala V/s. Assistant Commissioner of Income Tax & Others reported in 267 ITR 488 (Bom), affirmed by the Apex Court in the case of Commissioner of Income Tax V/s. B. Suresh reported in [2009] 313 ITR 149 (SC). 3. In this view of the matter, for the reasons recorded in the judgments cited supra, the appeal is allowed. Accordingly, the question is answered in favour of the assessee and against the revenue. The appeal is disposed of accordingly with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)