P.D. Dinakaran, J.

The above tax case appeals are directed against the common order of the Income-tax Appellate Tribunal dated 12. 2006 made in ITA Nos.1363 & 1364/Mds/2002 and 1135 & 1136/Mds/2005 for the assessment years 1994-95 to 1997-98 respectively, raising the following common substantial questions of law:

"1. Whether in the facts and circumstances of the case, the Tribunal was right in holding that there was no dispute about the allowability of deduction under section 80HHC in respect of the transfer/export of the master copies of the film songs and music along with the rights to make copies and sell cassettes outside India.

2. Whether in the facts and circumstances of the case, the Tribunal was right in treating the transfer/export of the master copies of the film songs and music along with the rights to make copies and sell cassettes outside India as a sale of goods or merchandise for the purpose of deduction under section 80HHC?

1. The Revenue is the appellant. The relevant assessment years are 1994-95 to 1997-98. The assessee is a company engaged in the business of export of Digital Audio Tape Master (DAT Master) containing the recorded version of film songs