https://www.taxtmi.com/caselaws?id=65586 The Tribunal held that the assessee was not entitled to deduction under section 80HHF as its activities did not constitute the export or transfer of film software outside India. The Tribunal emphasized the requirement for a bilateral transaction involving the transfer of proprietary rights, which was lacking in the assessee's case. It found that the agreements and activities of the assessee indicated service provision rather than export, leading to the allowance of the Revenue's appeals. en-us Fri, 27 Mar 2009 00:00:00 +0530 Thu, 03 Nov 2016 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65586 The Tribunal held that the assessee was not entitled to deduction under section 80HHF as its activities did not constitute the export or transfer of film software outside India. The Tribunal emphasized the requirement for a bilateral transaction involving the transfer of proprietary rights, which was lacking in the assessee's case. It found that the agreements and activities of the assessee indicated service provision rather than export, leading to the allowance of the Revenue's appeals. Case-Laws Income Tax Fri, 27 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65586