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2003 (5) TMI 10 - HC - Income TaxBenefits of deductions under section 80HHC - 1. Whether, Tribunal was justified in holding that the assessee is entitled to claim deduction under section 80HHC in respect of counter sales effected to foreign tourists in its showroom, in view of Explanation (aa) to section 80HHC? 2. Whether Tribunal was justified in allowing the benefits of deductions under section 80HHC to the assessee in respect of counter sales effected to the foreign tourists in the absence of any proof or evidence that the goods so sold have been cleared at any customs station? – Held that the assessee is entitled to the benefit of section 80HHC - no interference is called for in Tribunal’s order
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