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2002 (8) TMI 71 - RAJASTHAN HIGH COURT"Whether the learned Income-tax Appellate Tribunal was right in its wisdom to allow the deduction under section 80HHC of the Act even though the conditions as laid down or as inserted by the Explanation (aa) were not fulfilled by the assessee?" - The Tribunal considered the requirement for deduction under section 80HHC, in case the articles or goods sold in showrooms in India against foreign exchange. - The Tribunal has taken the view that after considering the facts of this case and the facts involved in the case of Anil Exports, the only decision which can be arrived at is that the assessee is entitled for deduction under section 80HHC of the Act. It is also pertinent to note that the Department has not challenged the order of the Tribunal in the case of Anil Exports. - Considering these facts, we find no infirmity in the order of the Tribunal.
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