https://www.taxtmi.com/caselaws?id=151938 The dominant issue was whether the assessee's activity of enabling online access to the AMADEUS CRS system and transmitting related outputs constituted "export of computer software" so as to qualify for deduction under s.80HHE. The Tribunal held that statutory export conditions were satisfied because exports were declared through SOFTEX forms, the competent authority certified actual transmission and accepted export value, and a prescribed CA report accompanied the return; hence the deduction was correctly allowable. The Revenue's contention that the assessee was not producing a computer programme was also undermined by the unchallenged finding that eligibility under s.10A/10B (requiring production of an article/thing) was prima facie met. The HC upheld the CIT(A) and dismissed the Revenue's appeal. en-us Wed, 17 Jan 2001 00:00:00 +0530 Thu, 08 Jan 2026 17:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151938 The dominant issue was whether the assessee's activity of enabling online access to the AMADEUS CRS system and transmitting related outputs constituted "export of computer software" so as to qualify for deduction under s.80HHE. The Tribunal held that statutory export conditions were satisfied because exports were declared through SOFTEX forms, the competent authority certified actual transmission and accepted export value, and a prescribed CA report accompanied the return; hence the deduction was correctly allowable. The Revenue's contention that the assessee was not producing a computer programme was also undermined by the unchallenged finding that eligibility under s.10A/10B (requiring production of an article/thing) was prima facie met. The HC upheld the CIT(A) and dismissed the Revenue's appeal. Case-Laws Income Tax Wed, 17 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151938