https://www.taxtmi.com/caselaws?id=205820 The court held that the shopping commission earned by the assessee did not qualify for deduction under section 80HHD as it was not directly derived from services to foreign tourists and was not received in convertible foreign exchange. The court upheld the Assessing Officer's decision, setting aside the orders of the Tribunal and the Commissioner of Income-tax (Appeals). en-us Fri, 08 Apr 2011 00:00:00 +0530 Tue, 18 Dec 2012 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205820 The court held that the shopping commission earned by the assessee did not qualify for deduction under section 80HHD as it was not directly derived from services to foreign tourists and was not received in convertible foreign exchange. The court upheld the Assessing Officer's decision, setting aside the orders of the Tribunal and the Commissioner of Income-tax (Appeals). Case-Laws Income Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205820