https://www.taxtmi.com/caselaws?id=257909 The High Court ruled in favor of the assessee, dismissing the Income Tax Appeal and upholding the allowance of the deduction under Section 80HHC of the Income Tax Act for counter sales to foreign tourists. The Court found that the Sale To Foreign Tourists Voucher, along with the nature of the transactions, constituted sufficient evidence of export out of India, despite the absence of specific Customs Station clearance documentation. The Court emphasized that the lack of such clearance documents did not automatically disqualify the assessee from claiming the deduction. en-us Mon, 16 Feb 2015 00:00:00 +0530 Thu, 26 Mar 2015 06:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257909 The High Court ruled in favor of the assessee, dismissing the Income Tax Appeal and upholding the allowance of the deduction under Section 80HHC of the Income Tax Act for counter sales to foreign tourists. The Court found that the Sale To Foreign Tourists Voucher, along with the nature of the transactions, constituted sufficient evidence of export out of India, despite the absence of specific Customs Station clearance documentation. The Court emphasized that the lack of such clearance documents did not automatically disqualify the assessee from claiming the deduction. Case-Laws Income Tax Mon, 16 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257909