TMI Blog2002 (8) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. - - - - - Dated:- 26-8-2002 - Judge(s) : Y. R. MEENA., SHASHI KANT SHARMA. JUDGMENT This appeal has been admitted in terms of the following question: "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 assessee-firm filed its return for the assessment year 1990-91 and declared a total inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case in hand as well as facts in the case of Anil Exports are more or less similar, therefore, there is no justification to interfere in the order of the Tribunal in the case of this assessee. In the case of Anil Exports v. ITO, the facts and conditions regarding clearance have been set out in para. 8, which reads as under: "In the present case the facts are that the assessee made sale to the foreign tourists and these sales were made by issuing sales slips which were printed for specific purpose, i.e., for sale to the foreign tourists, and these printed sales slips were got printed as per the guidelines of import/export policy of the Government. After verifying sales slips, which is part of the paper book, we find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar issue in detail and have examined all the relevant aspects including introduction of Explanation (aa) under section 80HHC and have followed the decision of the Allahabad High Court reported at Ram Babu and Sons v. Union of India [1996] 222 ITR 606, wherein the High Court has discussed the consequences of introduction of Explanation (aa) which means that it would not be an export out of India if two conditions are satisfied; (i) it should be a transaction by way of sale otherwise, in a shop, emporium or an establishment situated in India, and (ii) it should not involve clearance in the custom as defined in the Customs Act. Both these conditions must be satisfied if the transaction is to be held to be not an export out of India. If eith ..... X X X X Extracts X X X X X X X X Extracts X X X X
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