9911796707
TMI Blog2011 (8) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... uently they are wrong in holding that on account of there being no permission from Board of Film Certification, the assessee does not fulfil the necessary conditions for exemption. 3. In this case Assessing Officer has denied the deduction u/s 80HHF. 4. Ld. Commissioner of Income Tax (Appeals) on the issue raised by the assessee has observed as under:- 19.6 In his order dated 31.10.05 for A.Y. 1997-98, the Ld. Commissioner of Income Tax (Appeals) has pointed out that the appellant had also claimed deduction u/s. 80 HHF for export of the film software etc. The appellant, however, failed to produce any certificate form the Board of Film Certification required to claim deduction under this section. Section 80HHF states as follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not raised any ground of appeal on this issue. In view of the above, the decision of the Assessing Officer to reject the claim for deduction u/s 80HHF does not required any interference. 5. Against the above order the assessee is in appeal before us. 6. It is the contention of the ld. counsel of the assessee that Ld. Commissioner of Income Tax (Appeals) has made no enquiry with the assessee on this issue. Only by the appellate order it has come to the notice of the assessee that section 80HHF is being denied on account of there being no permission from Board of Film Certification. Ld. counsel of the assessee contended that the assessee has not produced any film rather it has dealt in television software. He further contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Assessing Officer on this account by observing that element of personal use has been accepted by the assessee itself. 10. Against the above order the assessee is in appeal before us. 11. We have heard both the counsel and perused the records. We find that authorities below have made an estimate disallowance in this regard for personal usage. Assessee has also accepted that personal usage cannot be ruled out. Under the circumstances, we do not find any infirmity in the order of the Ld. Commissioner of Income Tax (Appeals) on this issue and hence, we uphold the same. 12. In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 05/8//2011. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
