TaxTMI 
TaxTMI 
2024 (2) TMI 342
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....nswering the following question of law as framed:- (a) Whether on the facts and circumstances of the case, certificate from Film Censor Board was necessary for allowing the relief u/s 80HHF of Income Tax Act, 1961 ["Act"]? 2. However, upon hearing learned counsels for parties, we are of the opinion that the issue of certification from the Censor Board is wholly irrelevant for the purposes of examining the applicability of Section 80HHF of the Act. This is a digitally signed order. 3. However, and before proceeding further, it would be appropriate to notice the following salient facts. It is contended by the appellant that on meeting two U.S. nationals, he entered into a transaction, pursuant to which he prepared "Discs" and w....
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....sessment year beginning on the 1st day of April, 2004.] and no deduction shall be allowed in respect of the assessment year beginning on the 1st day of April, 2005 and any subsequent assessment year.] (2) The deduction specified in sub-section (1) shall be allowed only if the consideration in respect of the software or software rights referred to in that sub-section is received in, or brought into, India by the assessee in convertible foreign exchange, within a period of six months from the end of the previous year or within such further period as the competent authority may allow in this behalf. This is a digitally signed order. (3) For the purposes of sub-section (1), profits derived from the business referred t....
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.... 80-HHC; (c) 'export turnover' means the consideration in respect of the software or software rights specified in clauses (d), (e), (g), (h), and (i), received in, or brought into, India by the assessee in convertible foreign exchange in accordance with sub-section (2), but does not include freight, telecommunication charges or insurance attributable to the delivery of such software outside India or expenses, if any, incurred in foreign exchange in providing the technical services outside India; (d) 'film software' means a copy of a cinematograph film made by any process analogous to cinematography on acetate polyster or celluloid film positive, magnetic tape, digital media or other optical or magnetic devices and certifie....
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....l turnover' shall not include,- (A) any sum referred to in clauses (iii-a), (iii-b) and (iii-c) of Section 28; (B) any freight, telecommunication charges or insurance attributable to the delivery of the film software, music software, telecast rights, television news software, or television software as defined in clause (d), (e), (g), (h) or (i), as the case may be, outside India; (C) expenses, if any, incurred in foreign exchange in providing the technical services outside India.]" 5. As it is evident from the record, the dispute itself pertains to AY 2000-01 and the assessment of which went through several rounds of litigation. Suffice it to note that the ITAT an order of 05 August 2011 had remanded the matter....