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    <title>2005 (8) TMI 711 - DELHI HIGH COURT</title>
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    <description>The High Court admitted the case for further proceedings to determine whether television news software exported by the respondent qualifies as customised electronic data eligible for deduction under Section 80 HHE of the Income Tax Act. The Tribunal&#039;s decision allowing the deduction under Section 80 HHE was challenged by the Revenue, emphasizing the importance of accurately determining the nature of exported goods for claiming deductions under relevant provisions of the Income Tax Act.</description>
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      <description>The High Court admitted the case for further proceedings to determine whether television news software exported by the respondent qualifies as customised electronic data eligible for deduction under Section 80 HHE of the Income Tax Act. The Tribunal&#039;s decision allowing the deduction under Section 80 HHE was challenged by the Revenue, emphasizing the importance of accurately determining the nature of exported goods for claiming deductions under relevant provisions of the Income Tax Act.</description>
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