TMI Blog2003 (5) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions 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? Mr. Mathur, learned counsel for the appellant, submits that as there is no specific finding that the goods required clearance, therefore, when the goods are sold in a shop in India, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them the items purchased from India. Thus, the goods sold by the appellant to the foreign tourists in shop counter involved clearance at the customs station. On such sale, the benefit of section 80HHC cannot be denied, only on the ground that the sales are effected in India. The Tribunal has also followed the decision of their Lordships in the case of Silver and Arts Palace [2003] 259 ITR 684 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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