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2024 (2) TMI 342 - DELHI HIGH COURTDeduction u/s 80HHF - profits and gains from export or transfer of film software, etc. - relevancy of certification from Film Censor Board for allowing relief - HELD THAT:- 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. As contended by the appellant that on meeting two U.S. nationals, he entered into a transaction, pursuant to which he prepared "Discs" and was also paid in foreign exchange - As 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 [2011 (8) TMI 1376 - ITAT DELHI] had remanded the matter while partially allowing the appeal of the appellant and calling upon AO to consider the issue of deductions claimed under Section 80HHF - Pursuant to that order, a fresh assessment order came to be framed on 21 March 2013 and in which the AO held that the appellant had failed to fulfil the conditions laid down in the provision in question. It was this order which was assailed before the CIT (Appeals) which too came to be dismissed on 30 October 2014. As per Section 80HHF what the provision contemplates is the export of transfer of film software, television software, music software, television news software including telecast rights and other items mentioned therein. We note from the record that the appellant has woefully failed to establish before the authorities below that the "Disks" which were so exported would fall in the genre of any of the software’s mentioned and noticed hereinabove. Appeal dismissed.
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