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<h1>High Court directs Tribunal to consider eligibility of Indian currency received from travel agents for relief under section 80HHD</h1> <h3>Commissioner Of Income-Tax Versus UP. Hotels Ltd.</h3> Commissioner Of Income-Tax Versus UP. Hotels Ltd. - [2000] 245 ITR 212, 116 TAXMANN 555 The High Court of Allahabad directed the Income-tax Appellate Tribunal to refer a case regarding the eligibility of amounts received in Indian currency from travel agents for relief under section 80HHD of the Income-tax Act, 1961, for the assessment year 1989-90. The Tribunal was asked to consider if the order passed by the Commissioner of Income-tax under section 263 should be quashed.