https://www.taxtmi.com/caselaws?id=75613 The High Court upheld the Tribunal's decision that the appellant was not eligible for deductions under Section 80 HHF of the Income Tax Act as it did not export or transfer film software. The appellant's role was limited to providing production services, and it did not have ownership or the right to transfer the film software. The agreements with foreign clients demonstrated that the appellant's activities were service-based, with no sale or transfer of film software involved. The appeal was dismissed as no substantial legal question arose for consideration. en-us Mon, 19 Apr 2010 00:00:00 +0530 Thu, 03 Jan 2013 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75613 The High Court upheld the Tribunal's decision that the appellant was not eligible for deductions under Section 80 HHF of the Income Tax Act as it did not export or transfer film software. The appellant's role was limited to providing production services, and it did not have ownership or the right to transfer the film software. The agreements with foreign clients demonstrated that the appellant's activities were service-based, with no sale or transfer of film software involved. The appeal was dismissed as no substantial legal question arose for consideration. Case-Laws Income Tax Mon, 19 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75613