Rajasthan High Court affirms deduction under section 80HHC for sales to foreign tourists in showroom

The High Court of Rajasthan upheld the Income-tax Appellate Tribunal's decision allowing deduction under section 80HHC for counter sales to foreign tourists in a showroom. The court dismissed the appeal and affirmed the benefit of section 80HHC for the assessee based on evidence that the goods sold required clearance at customs stations.

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The High Court of Rajasthan upheld the Income-tax Appellate Tribunal's decision allowing deduction under section 80HHC for counter sales to foreign tourists in a showroom. The Tribunal's decision was based on evidence that the goods sold required clearance at customs stations. The court cited previous rulings and dismissed the appeal, affirming the benefit of section 80HHC for the assessee.

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