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5. Lengthy arguments were put forth by the learned counsel of the assessee. Reliance was placed on the case laws in Asstt. CIT v. Amadeus India (P) Ltd. (2002) 257 ITR 23 (AT) (Del). Further attention of the Bench was drawn on Board Notification No. 890(E) dated 26-9-2000 (Notification No. 11521/F.No. 142/49/2000-TPL), in which the scope of section 80HHE was enhanced. It was further stated that Explanation (b) of section 80HHE is clearly applicable on the facts of the present case, as the assessee is collecting datas for the purpose of preparing news software and data includes in the definition of computer software. It was further explained that Television news software is nothing but a computer software, because Television news software cannot be handled without the use of computer. Therefore, only on technicalities on which basis the assessing officer or the CIT (A) had denied the claim of the assessee. Again it was emphasized that data processing is nothing but computer software and it was further added that similar issue was before the Tribunal in case of Amadeus India (P) Ltd. (supra), and the Tribunal has decided the issue in favour of assessee. The procedure for preparing the data programmes was also explained by the counsel of the assessee and the attention of the Bench was drawn on various clauses of the agreement entered into between the parties and Annexure 1, which is in regard to details of major hardware and software used for production of New Delhi Television Ltd. software. It was further stated that the CIT (A) has taken a contradictory stand in his order while rejecting the claim of the assessee.

6. On the other hand, the learned Departmental Representative firstly placed strong reliance on the orders of assessing officer and CIT (A). It also further stated that the deduction under section 80HHE is allowable with reference to computer software only, but not for any other item. For other items the deduction under section 80HHC has been provided. Therefore, the Television news software cannot be equated with the computer software. It was further stated that the intention of the legislature was very clear and deduction on account of Television news software has been provided under section 80HHF with effect from 1-4-2000 and in subsequent years the assessing officer has himself allowed the deduction to the assessee under section 80HHF of the Act. The words "processing data" have been used everywhere, therefore, for the put-pose of deduction under section 80HHE it cannot be included with the definition of computer software. The assessee is doing nothing but merely editing and collecting figures of news and thereafter the news is translated to other channels run by other parties. It was further added that the Television news is nothing but they are for the purpose of broadcasting the news, therefore, not qualified for deduction. The learned Departmental Representative has also stated that the assessee is dealing in data processing and editing of news software but not dealing in computer software.

(i) Back office operations;

(ii) Call centres;

(iii) Content Development or Animation;

(iv) Data processing;

(v) Engineering and design;

(vi) Geographic information system services;

(vii) Human resources services;

(viii) Insurance claim processing;

(ix) Legal databases;

(x) Medical Transcription;

(xi) Payroll;

(xi) Remote Maintenance;

(xiii) Revenue Accounting;

(xii) Support Centres, and

(xv) Web-site services."

12. We have considered the provisions of section 80HHE along with Explanation (b) of sub-clause (v); the Board Instructions dated 26-9-2000; details regarding major hardware and software for production of Television News Software; submissions of the learned Authorised Representative; ratio of the decisions reported in Amadeus India (P) Ltd.s case (supra) and submissions of learned Departmental Representative along with the orders of the authorities below. After considering all the material and submissions, we find that assessee deserves to succeed in its appeal in regard to deduction under section 80HHE. We noted that no doubt the main provisions of section 80HHE is in regard to deduction on account of computer software. However, if Explanation (b) of clause (5) is taken into consideration then it will be seen that many other items are included, which includes customized electronic data also. Board in its Instructions dated 26-9-2000 has enlarged the scope of deductions under section 80HHE whereby clause (b) of Explanation to section 80HHE expanded the scope by including various information technology enabled products or services. In these items, the item data processing is also included which at No. (iv) of the Board Instructions dated 26-9-2000. There is no doubt that the Board instructions which came through Notification No. 890(E)/(Notification No. 11521/F.No. 142/49/2000-TPL) are binding on the departmental authorities. Therefore, no doubt remains that the activities done by assessee as customized electronic data is covered under the provisions of section 80HHE, as the scope of Explanation (b) of clause (5), has been enlarged. Various stages in regard to collecting the customized electronic data have been explained above. The various stages of the activities of NDTV, like programme planning; data collection and input; editing and graphic production, transmission etc. have also been explained by the counsel of the assessee and some part of the same is reproduced here above in this order. After examining the various stages and various parts of the activities, we find that assessees main activity is of collecting the electronic data and then transferring to STAR TV as per agreement entered into between the assessee and the party. Therefore, it is clearly established that the activity of the assessee is that of customized electronic data, as provided in Explanation (b) of clause (5) to section 80HHE. Therefore, it is not correct on the part of the lower authorities in holding that the activity done by assessee is not covered within the definition of section 80HHE. The assessing officer as well as CIT (A) have taken into consideration the main part of provisions of section 80HHE, but has not considered the Explanation (b) of clause (5) to section 80HE. For example, it is like Cigarette includes Bidi; men include women. If somewhere it is mention cigarette and men only, then it cannot be said in any way that they include Bidi and women. However, if it is mentioned cigarette including Bidi and Men including women, then it cannot be said that women and Bidi are not included. Likewise, here if there would not have been any explanation added to section 80HHE, then in no manner it can be presumed that the computer software includes customized electronic data. As explained above, it is clearly provided that in Explanation (b) of clause (5) of section 80HHE that customized electronic data also included. The departmental authorities itself admitting that assessees activities are that of collecting electronic data for its customers. Therefore, we are not in hesitation in holding that assessee is entitled to deduction under section 80HHE.

13. We have also seen the ratio of the decision in case of Amadens India (P) Ltd. (supra), wherein it is held as under :

"Held, dismissing the appeal, (i) that while considering the activities of the assessee, the assessing officer omitted to consider the fact that, according to Explanation (b) to section 80HHE, computer software means a computer programme recorded on any disc, etc., and includes any such programme which was transmitted from India to a place outside India by any means. What the assessing officer should have examined was whether the assessee was exporting any computer programme or not. An analysis of the activities carried on by the assessee showed that the assessee was exporting the instructions through computer which were capable of causing a computer to perform a particular task or achieve a particular result. As the words computer programme had not been defined under the Income Tax Act but had been defined under the Copyright Act, the activities carried on by the assessee clearly fulfilled the conditions mentioned in the Copyright Act. Thus, the activities carried on by the assessee clearly fulfilled the conditions for claim of deduction under section 80HHE of the Act."