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2013 (12) TMI 368 - DELHI HIGH COURTDeduction u/s 80HHC - Held that:- The Tribunal has taken note of every item of evidence, including the three statements of the Sheikh - None of the documentary evidence has been impeached on behalf of the Revenue - The Tribunal has also taken due notice of the statements of the Sheikh and has preferred to accept the retraction, supported later by the affidavit - No material has been brought on record or in the course of the proceedings before the Tribunal to throw any doubt on the credibility of the affidavit sworn to before the Indian Consulate in Dubai - There was copious documentary evidence in support of the exports - The findings of the Tribunal are essentially findings of fact and they cannot be subjected to the criticism of being unreasonable or perverse or irrational - Following CIT v. Daulat Ram Rawatmull [1972 (9) TMI 9 - SUPREME Court] - Findings on questions of pure fact arrived at by the Tribunal are not to be disturbed by the High Court on a reference unless it appears that there was no evidence before the Tribunal upon which they, as a reasonable men, could come to the conclusion to which they have come ; and this is so, even though the High Court would on the evidence have come to a conclusion entirely different from that of the Tribunal - Such a finding can be reviewed only on the ground that there is no evidence to support it or that it is perverse - The assessees was entitled to the deduction under section 80HHC of the Act in respect of the export of goods to Taj - Decided against Revenue.
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