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2016 (11) TMI 1185 - RAJASTHAN HIGH COURTDeduction u/S 80HHC on counter sales made to foreign tourists - Held that:- Substantial question of law which was framed by this court while admitting the appeal has been decided in Commissioner of Income Tax-I Versus M/s. Gem Plaza [2015 (3) TMI 1027 - RAJASTHAN HIGH COURT] wherein held that the counter sale to the foreign tourists against convertible foreign exchange in India, is eligible for deduction under section 80HHC of the Income Tax Act. Review application - no substantial question of law framed by this court pertaining to 'bogus purchases'- Held that:- As already observed by us, while admitting the appeal this court considered it appropriate to frame the substantial question of law, referred to above, vide order dt.21.03.2012 and no application was filed by the appellant at the later stage for framing of additional substantial question of law, of which reference has been made by us in the present order. Since the substantial question of law, which has been framed by this court, is no more res integra in the light of the judgment, referred to while disposing of the present appeal, we find no apparent error in the order passed by us dt.07.08.2015 which may call for entertaining the instant review application.
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