https://www.taxtmi.com/caselaws?id=258093 The High Court upheld the allowance of deduction under section 80HHC for counter sales to foreign tourists without requiring proof of clearance at any Customs Station. The court relied on established legal precedents and interpretations of the relevant provisions of the Income Tax Act, emphasizing that the declaration provided by the tourist in the Sale To Foreign Tourists Voucher was sufficient evidence for export out of India. The court concluded that unless the department proved otherwise, it was not necessary for the assessee to produce documents of clearance at Customs Station, ultimately dismissing the Income Tax Appeal. en-us Mon, 16 Feb 2015 00:00:00 +0530 Tue, 31 Mar 2015 06:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258093 The High Court upheld the allowance of deduction under section 80HHC for counter sales to foreign tourists without requiring proof of clearance at any Customs Station. The court relied on established legal precedents and interpretations of the relevant provisions of the Income Tax Act, emphasizing that the declaration provided by the tourist in the Sale To Foreign Tourists Voucher was sufficient evidence for export out of India. The court concluded that unless the department proved otherwise, it was not necessary for the assessee to produce documents of clearance at Customs Station, ultimately dismissing the Income Tax Appeal. Case-Laws Income Tax Mon, 16 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258093