From: http://orgmode.org/manual/External-links.html#External-links
file:sometextfile::NNN file with line number to jump to
file:projects.org another Org file
file:projects.org::some words text search in Org file
file:projects.org::*task title heading search in Org file
Edit: Better to use the "CUSTOM_ID" property, for example
file1.org
-------------
* Section
:PROPERTIES:
:CUSTOM_ID: my_section_link_id
:END:
Then in file2.org where you want to set the link to file1.org:Section
* Sectoin In File2
- Link to [[file:file1::my_section_link_id][Section]] in File1
I think there is an error in orgmode 7.4 where, if you use "file: file1 :: # my_section_link_id", it generates the wrong html link, but the correct org link. If you use "file: file1 :: my_section_link_id", it generates the correct html link, but the incorrect org link.
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