The Delhi High Court today upheld the findings of the Income Tax Appellate Tribunal, ITAT that NDTV Ltd was entitled for income tax deductions on television news software produced and exported by it outside the country. <br/><br/>A bench of Justices S Muralidhar and Pratibha M Singh dismissed the Income Tax department's appeal against the ITAT July 2004 decision, which had held that NDTV Ltd was entitled to the deduction under Section 80HHE of the Act. <br/><br/>Section 80HHE of the Income Tax Act provides for deduction in respect of profits earned from export of computer software etc if the firm brings convertable foreign exchange into the country within a period of six months from the end of the previous year.