:1: ASN ASN ASN IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.102 OF 2009 The Commissioner of Income tax-11. ..Appellant. Vs. M/s. Aradhna Films. ..Respondent. Mr.P.S.Sahadevan for the Appellant. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 12TH FEBRUARY,2009. PC : 1. This appeal has been preferred on the following question of law. a) Whether in the facts and circumstances of the case and in law the Hon’ble ITAT was right in holding the assessee entitled to deduction u/s.80HHC of I.T. Act for export of dubbed version of the film "Jurassic Park"? 2. The above question has been answered by another bench of this court in the judgment reported in 267 ITR 488. Considering the said judgment, we find no merits in the appeal. Consequently, appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)