PTI
 
New Delhi, Nov 23 (mb): The Supreme Court has issued a notice to noted actor Kamal Hassan who claimed Income Tax deductions in a matter related to transfer of overseas telecast rights of his film "Kuruthi Punal.

A Bench, headed by Justice Ashok Bhan, sought response from the actor on a petition filed by the Income Tax department and tagged the matter with a similar petition of AA Nadiadwala pending before it.

The Income Tax Appellate Tribunal and the Madras High Court, while ruling in favour of Hassan, had observed that transfer of telecast rights could be described as an article or thing within the meaning of "goods" and "merchandise."

The Tribunal also held that Beta cam tape which had incorporeal rights would fall under "goods" for the purposes of claiming deductions under Section 80 HHC of the Income Tax Act.

While challenging the High Court judgment that allowed deductions of Rs 54.50 lakh to Hassan, additional solicitor general Vikas Singh said the actor was not entitled to deductions as there was only transfer of rights of telecast and no export of goods or merchandise had taken place.