https://www.taxtmi.com/caselaws?id=71482 The Tribunal held that the sale to UNICEF Office in New Delhi does not qualify for the 80HHC deduction under section 80HHC of the Income Tax Act. It determined that the goods were not physically taken out of India, despite being sold to the UNICEF office. The Tribunal emphasized that legal protections under the UNICEF Act did not transform the sales into export turnover, leading to the conclusion that the sale did not meet the criteria for export turnover. The revenue's appeal was allowed, rejecting the CIT (Appeals) decision. en-us Thu, 18 Mar 1993 00:00:00 +0530 Mon, 25 Apr 2011 11:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71482 The Tribunal held that the sale to UNICEF Office in New Delhi does not qualify for the 80HHC deduction under section 80HHC of the Income Tax Act. It determined that the goods were not physically taken out of India, despite being sold to the UNICEF office. The Tribunal emphasized that legal protections under the UNICEF Act did not transform the sales into export turnover, leading to the conclusion that the sale did not meet the criteria for export turnover. The revenue's appeal was allowed, rejecting the CIT (Appeals) decision. Case-Laws Income Tax Thu, 18 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71482