2008 (3) TMI 312

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..... can be treated as a sale of goods or merchandise eligible for the purpose of deduction under section 80HHC - 160, 162 of 08 and 161, 163, 164,165, 166 of 08 - - - Dated:- 18-3-2008 - K. RAVIRAJA PANDIAN and P. P. S. JANARATHANA RAJA JJ. T. C. (A) Nos. 160 to 166 and M. P. No. 1 of 2008. J. Naresh Kumar for the appellant. JUDGMENT The judgment of the court was delivered by P. .....

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..... ed audio and video cassettes together with the right of exploitation, as a sale of goods or merchandise eligible for the purpose of deduction under section 80HHC?" 2. Learned counsel for the appellant-Department fairly submits that the issue in these cases is covered against the Revenue by the following decisions: (1) CIT v. R. Rajinikanth [2007] 295 ITR 523 (Mad) (2) CIT v. Supersta .....

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