This is appeal filed by assessee and is directed against order dated 1st April, 2005 passed by CIT(A) in matter of assessment under section 143(3) of Income-tax Act, 1961, for assessment year 2002-03. 2. In substance, only grievance raised in this appeal is that, on facts and in circumstances of case, CIT(A) erred in upholding disentitlement to deduction under section 80HHF of Act. 3. assessee is engaged in business of production and distribution o f cine films. During course of scrutiny assessment proceedings, Assessing Officer noticed that assessee has, for relevant previous year, claimed deduction under section 80HHF on account of foreign exchange earning from Yashraj Films International Limited, UK relating to export of DVD, VCD and VHS rights of film 'Prem Rog'. When assessee was called upon to 'furnish mode of transport and certificate from telecasting authority along with extract of log book', it was pointed out that deduction has been claimed in respect of transfer of DVD/VCD rights and as such information requisitioned is not relevant for purpose of this claim of deduction. assessee also filed confirmation from Yashraj Films International Limited, UK (YFIL) to effect that VHS cassette in respect of film 'Prem Rog' was, in terms of agreement dated 19-8-1999, was 'transferred to us (i.e., YFIL), under our instructions and on your (the assessee's) behalf by Yashraj Films Private Limited by courier'. Assessing Officer noted that assessee did not produce any evidence for actual exports. Assessing Officer then referred to Hon'ble Bombay High Court's judgment in case of Abdulgafar A. Nadiadwala v. Asstt. CIT [2004] 267 ITR 488 in support of his stand that in order to claim deduction under section 80HHF, evidence of export or transfer outside India is mandatory. Assessing Officer further observed that since assessee did not file any evidence in support of actual export of transfer of VHF cassette, assessee is not entitled to deduction under section 80HHF of Act. Aggrieved by action of Assessing Officer, assessee carried matter in appeal before CIT(A) but without any success. CIT(A) confirmed action of Assessing Officer by observing as follows: 'I have considered arguments of appellant and contentions of Assessing Officer. appellant has not adduced any evidence about VHS cassettes claimed to have been received by Yashraj Films International, UK. cassettes, even if they are being sent through courier, have to be screened and cleared by custom authorities. No evidence to that effect has been produced. Section 80HHF of IT Act entitles appellant for deduction in case exporter or transfer by any means outside India any television software or film software etc. However, means of transfer have to be legitimate means and it was essential for appellant to adduce evidence to effect that cassettes were cleared through official channels.' assessee is not satisfied with stand so taken by Assessing Officer and is in further appeal before us. 4. We have heard Shri Inamdar, learned counsel for assessee, and Shri Patel, learned Senior Departmental Representative, for revenue. We have also carefully perused material on record and duly considered factual matrix of case as also applicable legal position. 5. We consider it desirable to reproduce, for ready reference, relevant provisions of section 80HHF of Income-tax Act. '80HHF. Deduction in respect of profits and gains from export or transfer of film software, etc.-(1) Where assessee, being Indian company [or person (other than company) resident in India], is engaged in business of export or transfer by any means out of India, of any film software, television software, music software, television news software, including telecast rights (hereafter in this section referred to as software or software rights), there shall, in accordance with and subject to provisions of this section, be allowed. In computing total income of assessee, [a deduction to extent of profits, referred to in sub-section (1A),] derived by assessee from such business. [(1A) For purposes of sub-section (1), extent of deduction of profits shall be amount equal to- (i) eighty per cent of such profits for assessment year beginning on 1st day of April, 2001; (ii) seventy per cent thereof for assessment year beginning on 1st day of April, 2002; (iii) fifty per cent thereof for assessment year beginning on 1st day of April, 2003; (iv) thirty per cent thereof for assessment year beginning on 1st day of April, 2004,] and no deduction shall be allowed in respect of assessment year beginning on 1st day of April, 2005 and any subsequent assessment year. (2) deduction specified in sub-section (1) shall be allowed only if consideration in respect of software or software rights referred to in that sub- section is received in, or brought into, India by assessee in convertible foreign exchange, within period of six months from end of previous year or within such further period as competent authority may allow in this behalf. (3) For purposes of sub-section (1), profits derived from business referred to in that sub-section shall be amount which bears to profits of business, same proportion as export turnover bears to total turnover of business carried on by assessee. (4) deduction under sub-section (1) shall not be admissible unless assessee furnishes in prescribed form, along with return of income, report of accountant, as defined in Explanation below sub-section (2) of section 288, certifying that deduction has been correctly claimed in accordance with provisions of this section. (5) Where deduction under this section is claimed and allowed in respect of profits of business referred to in sub-section (1) for any assessment year, no deduction shall be allowed in relation to such profits under any other provision of this Act for same or any other assessment year. (6) Notwithstanding anything contained in this section, no deduction shall be allowed in respect of software or software rights referred to in sub-section (1), if such business is prohibited by any law for time being in force. Explanation.-For purposes of this section,- (a) 'competent authority' means Reserve Bank of India or such other authority as is authorised under any law for time being in force for regulating payments and dealings in foreign exchange; (b) 'convertible foreign exchange' shall have meaning assigned to it in clause (a) of Explanation to section 80HHC; (c) 'export turnover' means consideration in respect of software or software rights specified in clauses (d), (e), (g), (h) and (i), received in, or brought into, India by assessee in convertible foreign exchange in accordance with sub-section (2), but does not include freight, telecommunication charges or insurance attributable to delivery of such software outside India or expenses, if any, incurred in foreign exchange in providing technical services outside India; (d) 'film software' means copy of cinematograph film made by any process analogous to cinematography on acetate polyester or celluloid film positive, magnetic tape, digital media or other optical or magnetic devices and certified by Board of Film Certification constituted by Central Government under section 3 of Cinematograph Act, 1952 (37 of 1952); (e) 'music software' includes series of sounds or music recorded on magnetic tape, cassette, compact discs and digital media which can be played or reproduced on any appropriate apparatus; (f) 'profits of business' means profits of business as computed under head 'Profits and gains of business or profession' as reduced by- (A) ninety per cent of any receipts by way of brokerage, commission, interest, rent, charges or any other receipt of similar nature included in such profits; and (B) profits of any branch, office, warehouse or any other establishment of assessee situated outside India; (g) 'telecast rights' means licence or contract to exhibit motion pictures or television programmes over television network either through terrestrial transmission or through satellite broadcast in specified territory; (h) 'television news software' means collection of sounds and images, reportage, data and voice of actualities broadcast either through terrestrial transmission, wire or satellite, live or pre-recorded on video cassettes or digital media; (i) 'television software' means any programme or series of sounds and images recorded on film or tape or digital media or broadcast through terrestrial transmitter, satellite or any other means of diffusion; (j) 'total turnover' shall not include- (A) any sum referred to in clauses (iiia), (iiib) and (iiic) of section 28; (B) any freight, telecommunication charges or insurance attributable to delivery of film software, music software, telecast rights, television news software, or television software as defined in clauses (d), (e), (g), (h) or (i), as case may be, outside India; (C) expenses, if any, incurred in foreign exchange in providing technical services outside India.]' 6. plain reading of this statutory provision shows that scheme of provision, so far as relevant to fact situation before us, is like this. It applies to assessee who is engaged in business of 'export or transfer by any means out of India', of any film software, television software, music software, television news software, including telecast rights (referred to as software or software rights)'. It not only covers software but also covers software rights as well, as is specifically provided in section 80HHF(1). expression 'television software' has been further explained, under Explanation (i) to said section, as 'any programme or series of sounds and images recorded on film or tape or digital media or broadcast through terrestrial transmitter, satellite or any other means of diffusion'. As corollary to fact that scope of section covers not only software but also software rights, expression 'television software' includes television software rights as well. VCD, DVD and VHS cassette rights are in nature of rights on 'any programme or series of sounds and images recorded on film or tape or digital media'. Revenue does not dispute, and rightly so, that VCD and DVD are in nature of digital media and VHS cassette is tape. Therefore, any rights in nature of rights in respect of VCD, DVD and VHS cassettes are clearly covered by scope of section 80HHF. It is important to bear in mind that what is covered by section is not only television software i.e., VHS, VCD and DVD programme but also rights in respect of such programme i.e., VHS, VCD and DVD. next important condition is that deduction under section 80HHF is to be allowed only if consideration in respect of software or software rights referred to in that sub- section is received in, or brought into India, by assessee in convertible foreign exchange, within period of six months from end of previous year or within such further period as competent authority may allow in this behalf. It thus follows that when assessee 'exports or transfers', inter alia such television software rights including VCD, DVD and VHS rights, 'by any means out of India', and when consideration in respect of same is received, within stipulated time, in convertible foreign exchange, same is eligible for deduction under section 80HHF of Act. 7. It is important to bear in mind that for eligiblity for deduction under section 80HHF, it is not necessary precondition that television software per se is to be 'exported or transferred by any means out of India' but consideration on 'transfer of rights in respect of television software' will also qualify, subject to fulfilment of other conditions, for deduction under section 80HHF. This is significant departure from scheme of sections 80HHC and 80HHE in which transfer of rights is not specifically included. Section 80HHC requires 'export out of India of any goods or merchandise to which.....(section 80HHC) applies', and section 80HHE is available in respect of 'export out of India of computer software or its transmission from India to place outside India by any means' and in respect of 'providing technical services outside India in connection with development or production of computer software'. Therefore, so far as question of export of software rights is concerned, scheme of section 80HHF are quite at variance with scheme of sections 80HHC and 80HHE. Even 'export or transfer by any means out of India' of television software can entitle, without essentially involving export or transfer by any means out of India of television software per se, assessee to deduction under section 80HHF of Act. 8. Let us now come to facts of present case. perusal of agreement dated 19th August, 1999 entered into between assessee and Yash Raj Films International Limited of UK shows that by virtue of said agreement assessee has transferred, on sole and exclusive basis, 'DVDs, VCDs and VHS cassette rights' for period of five years. This agreement further provides that 'producer (i.e., assessee) shall provide either good digital beta cassette of film or allow them to use negative of film to provide positive print of film for making digital beta cassette to enable distributor (i.e., YRFIL) to manufacture DVDs, VCDs and VHS cassettes'. There is no dispute that this agreement was before Assessing Officer and is part of assessment records. There is also no dispute that under this agreement transfer of rights has taken place in assessment year 2000-01 but consideration in respect of same, which is worked out on basis of net surplus sales revenue generated, is to accrue and is to be received on quarterly basis over entire contract period. It is also undisputed position that assessee had claimed deduction under section 80HHF in respect of same in earlier years and same was allowed, though under summary assessment scheme under section 143(1)(a), by authorities. agreement provides that out of sale revenues of such DVDs, VCDs and VHS cassettes, and after providing for costs associated with manufacturing and promotion of same, producer (i.e., assessee) will get 85 per cent of surplus amount. This agreement also casts duty on YRFIL to send quarterly business statement, and to remit dues, in convertible foreign exchange, as may become payable to producer under said agreement. It is thus not in doubt that there was transfer of software rights to Yash Raj Films International Limited, UK, and that amount in question was received in consideration of transfer of such rights. question of export of transfer out of India of television software per se is, therefore, not at all relevant. We have taken note of fact that, as provided in residual clause 12 of agreement, 'all other terms in trade practice are applicable'. We have also taken note of assessee's uncontroverted stand that normal practice in export of these rights is that beta tape is handed over to representative of buyer of television software rights, and that, in present case, Yash Raj Films International Limited of UK has categorically confirmed that assessee had handed over said tape to their representative in India, namely, Yash Raj Films Private Limited, and that, subsequently, tape was couriered by Yash Raj Films Private Limited to Yash Raj Films International Limited UK. 'export or transfer out of India by any means outside India' of cassette is anyway not relevant because claim for deduction under section 80HHF is not in respect of television software per se but is on account of transfer of television software 'rights'. agreement in question pertains to transfer of rights and not software. In this background, it is difficult to comprehend as to on what basis CIT(A) comes to conclusion that 'the cassettes, even if they are being sent through courier, have to be screened and cleared by custom authorities'. As for Assessing Officer's reliance on Hon'ble Bombay High Court's judgment in case of Abdulgafar A. Nadiadwala (supra), we find that it is wholly misconceived inasmuch as, in said case, Their Lordships were dealing with deduction under section 80HHC which has materially different requirements. cassette being sent out of India is, in our humble understanding, is not at all precondition for grant of deduction under section 80HHF. There is thus no need on part of assessee to produce any evidence for same. It is sufficient for assessee to demonstrate that television software 'rights' are transferred and that receipts in convertible foreign exchange are in respect of such transfer. rights are transferred by means of lawful agreement which was available for verification of Assessing Officer. CIT(A)'s observation that 'the means of transfer have to be legitimate means and it was essential for appellant to adduce evidence to effect that cassettes were cleared through official channels' is also thus devoid of any legally sustainable basis. CIT(A) has completely ignored crucial distinction between 'transfer of television software rights' and 'transfer of television software'. 9. On facts of present case, and on appreciation of material before us, we are satisfied that assessee has, by virtue of agreement dated 19th August, 1999 entered into with Yashraj Films International Limited, UK, transferred out of India 'television software rights'. Accordingly, in our considered view, objections taken by authorities below are devoid of any legally sustainable merits. We reject same. We direct Assessing Officer to delete impugned disallowance of deduction under section 80HHF. assessee gets relief accordingly. 10. Before parting with matter, we may also mention that, during course of hearing, our attention was also invited to certain other orders passed by same Commissioner (Appeals), on materially identical facts, in which conclusions arrived at by him were diametrically opposed to conclusions arrived at in this case. It is also pointed out that these earlier decisions have been ignored by Commissioner (Appeals). Having decided issue in appeal on merits and in favour of assessee, however, we see no need to deal with those orders or to even examine whether material facts were indeed same as in this case. It is certainly desirable that appellate authorities maintain consistency in their approach, and that appellate authorities, without placing on record cogent reasons to do so, do not deviate from conclusions arrived at in other similar cases at least on purely legal issues. We need not go any further into matter and beyond making these general observations. 11. appeal is allowed *** K.R. FILMS (P) LTD. v. INCOME TAX OFFICER