LAWS(SC)-2012-9-107

COMMISSIONER OF INCOME TAX Vs. FAQUIR CHAND (HUF)

Decided On September 04, 2012
COMMISSIONER OF INCOME TAX Appellant
V/S
Faquir Chand (Huf) Respondents

JUDGEMENT

(1.) This civil appeal filed by the Department concerns asst. yr. 1995-96.

(2.) The question involved in this case is, whether telecasting rights of a TV serial are entitled to the benefit of Section 80HHC of the Income Tax Act, 1961

(3.) This issue is squarely covered in favour of the Assessee by the decision of this Court in the case of CIT v. B. Suresh, 2009 222 CTR 513.