https://www.taxtmi.com/caselaws?id=10850 Counter sales made in a showroom to bona fide foreign tourists, paid for in foreign exchange, were treated as qualifying export sales for deduction under section 80HHC of the Income-tax Act, 1961. The benefit could not be denied merely because the sale occurred in India, since the goods were required to be cleared by customs before being taken out of India. Relying on the Supreme Court decision in Silver and Arts Palace and the earlier High Court ruling in Jewels Emporium, the court held that the necessary customs clearance requirement was satisfied and allowed the deduction. en-us Tue, 20 May 2003 00:00:00 +0530 Sat, 25 Jul 2009 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10850 Counter sales made in a showroom to bona fide foreign tourists, paid for in foreign exchange, were treated as qualifying export sales for deduction under section 80HHC of the Income-tax Act, 1961. The benefit could not be denied merely because the sale occurred in India, since the goods were required to be cleared by customs before being taken out of India. Relying on the Supreme Court decision in Silver and Arts Palace and the earlier High Court ruling in Jewels Emporium, the court held that the necessary customs clearance requirement was satisfied and allowed the deduction. Case-Laws Income Tax Tue, 20 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10850