https://www.taxtmi.com/caselaws?id=257781 The High Court ruled in favor of the assessee, upholding their eligibility for deduction under Section 80HHC for counter sales to foreign tourists. The court emphasized that proof of clearance at a Customs Station was not mandatory for claiming the exemption, citing relevant legal provisions and precedents. The decision aligned with established principles in tax law, rejecting the Income Tax Department's argument that such proof was necessary. The court's analysis of the law and precedents supported the assessee's position, ultimately dismissing the Income Tax Appeal. en-us Wed, 18 Feb 2015 00:00:00 +0530 Mon, 23 Mar 2015 06:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257781 The High Court ruled in favor of the assessee, upholding their eligibility for deduction under Section 80HHC for counter sales to foreign tourists. The court emphasized that proof of clearance at a Customs Station was not mandatory for claiming the exemption, citing relevant legal provisions and precedents. The decision aligned with established principles in tax law, rejecting the Income Tax Department's argument that such proof was necessary. The court's analysis of the law and precedents supported the assessee's position, ultimately dismissing the Income Tax Appeal. Case-Laws Income Tax Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257781