Per Pramod Kumar, Accountant Member. - This is an appeal filed by the assessee and is directed against the order dated 1st April, 2005 passed by the CIT(A) in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 2002-03.

2. In substance, the only grievance raised in this appeal is that, on the facts and in the circumstances of the case, the CIT(A) erred in upholding disentitlement to deduction under section 80HHF of the Act.

3. The assessee is engaged in the business of production and distribution of cine films. During the course of scrutiny assess ment proceedings, the Assessing Officer noticed that the assessee has, for the relevant previous year, claimed a 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 the assessee was called upon to ‘furnish the mode of transport and certificate from telecasting authority along with the extract of log book’, it was pointed out that the deduction has been claimed in respect of transfer of DVD/VCD rights and as such the information requisitioned is not relevant f