2006 (8) TMI 114

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..... 1271/2006 - - - Dated:- 31-8-2006 - MADAN B. LOKUR and VIPIN SANGHI JJ. JUDGMENT 1.The Revenue is aggrieved by an order dated 18th May, 2005 passed by the Income Tax Appellate Tribunal, Delhi Bench 'C' in ITA No.4716/Del/2004 relevant for the assessment year 1989-90. 2. The Assessee had claimed a deduction under Section 80 HHC of the Income-Tax Act in respect of dubbing rights of Hin .....

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..... he appeal filed by the Assessee before the Commissioner of Income-tax (Appeals) was also dismissed. The second appeal filed by the Assessee before "the Tribunal was, however, accepted and that is how the Revenue is before us. 6. Having examined the record and heard learned counsel for the Revenue, we are of the opinion that there is nothing to suggest that the Assessee was in any manner trying t .....

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