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Commissioner of Income Tax-Central (Now Principal Commissioner of Income-Tax-II) Versus Antiquariat

Deduction 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)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 .....

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is 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. - D.B. Civil Review Petition No. 68/2015 in D.B. Income Tax Appeal No. 147/2009 - Dated:- 24-10-2016 - Ajay Rastogi And Vijay Kumar Vyas, JJ. For the Petitioner : Anuroop Singhi JUDGMENT While admitting D.B.Income Tax Appeal No.147/2009 following substanti .....

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ch was framed by this court while admitting the appeal has been decided vide judgment dt.16.02.2015 in D.B.Income Tax Appeal No.359/2005 and this question certainly remains no more res integra. The present review application has been filed as there was no substantial question of law framed by this court pertaining to 'bogus purchases'. Counsel submits that in the memo of appeal, the appellant has framed about six substantial questions of law and question Nos.(iii) & (v) are relevant .....

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