K.J. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.989 OF 2007 The CIT City-VII, Mumbai )..Appellant Versus M/s.Pincer Communication Pvt.Ltd,)..Respondents ---- Mr.Suresh Kumar with Mr.P.S.Sahadevan for the appellant. Mr.K.B.Bhujle for the respondents. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Date : 4.3.2009. PC 1. The revenue is in appeal on the following questions of law:- (a) Whether production of a commercials/advertising films as per requirement of the overseas clients amounts to manufacture of article or goods and therefore assessee would be entitled to deduction u/s.80HHC on export of such commercials/advertisement films ? (b) Whether work viz. editing, voice recording, music recording dubbing etc. done by the assessee for overseas buyers is job work as held by the assessing officer or rendering technical services as claimed by the assessee there by eligible for the deduction u/s.80-0 ? 2. Question-(a) is covered by the judgment of this Court in AbdulGafar A.Nadiadwala Vs.Asstt.Commissioner of Income-tax & ors. reported in 267 ITR 488 (Bom.). : 2 : 3. In so far as question-(b) is concerned, we find from the order of the Tribunal as also in the appeal memo before the Tribunal that such a question was not raised before the Tribunal. The question raised before this Court must arise from the order of the Tribunal. As the question was not raised before the Tribunal, the same does not arise. Consequently, appeal stands dismissed. (R.S.Mohite,J) (F.I.Rebello,J)