1 4.ITXA.5803-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.5803 OF 2010 The Commissioner of Income Tax-11, Mumbai. ..Appellant. Vs. M/s. B.R.T.V. ..Respondents. .... Mr. Suresh Kumar, for the Appellant. Mr. K. Gopal, a/w. Jitendra Singh, for the Respondent. .... CORAM : J. P. DEVADHAR & A.R. JOSHI, JJ. DATED : 16 th DECEMBER, 2011. P.C. 1. Whether the income derived by the assessee by producing a TV serial is eligible for 80I deduction, is the question raised in this Appeal. 2. The ITAT by following its decision in the case of the assessee for A.Y. 1989-90 & 1990-91 has allowed the claim of the assessee. The Tribunal has also relied upon its decision in the case of Film Shoppe vs. Assistant Commissioner of Income Tax reported in [2005] 4 SOT 2 4.ITXA.5803-10 370(MUM). There is nothing on record to show that the Revenue has filed any appeal against the order passed by the ITAT for A.Y. 1989-90 and A.Y. 1990-91 and also in the case of Film Shoppe (supra). Nothing is brought to our notice to find fault with the reasonings given by the ITAT in those cases. 3. In the result, we see no reason to entertain the present appeal. Accordingly, the appeal is dismissed. (A. R. JOSHI, J.) (J. P. DEVADHAR,J.)