bilateral agreement

In layman’s language, a treaty is a formally concluded agreement between two or more independent nations. The Oxford Companion to Law defines a treaty as “an international agreement, normally in written form, passing under various titles (treaty, convention, protocol, covenant, charter, pact, statute, act, declaration, concordat, exchange of notes, agreed minute, memorandum of agreement) concluded between two or more states, on subject of international law intended t.. Full Article

SUMMARY OF CASE LAW Deduction under section 80HHF does not hinge upon production of film software, but it essentially involves the element of export or transfer by any means of film software, outside India; mere allotment of IEC does not ipso facto leads to the conclusion that the assessee transferred software outside India. Full Article