ORDER : 1. This civil appeal filed by the Department concerns asst. yr. 1995-96. 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? 2. 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) 11 SCC 643 : (2009) 222 CTR (SC) 513 : (2009) 20 DTR (SC) 93 : (2009) 313 ITR 149 (SC). Accordingly, the civil appeal filed by the Department is dismissed. No order as to costs.