https://www.taxtmi.com/caselaws?id=14270 The Court allowed the application u/s 256(2) of the Income-tax Act, 1961, directing the Tribunal to refer a question of law regarding the deduction under section 80HHC on counter sales to foreigners not subjected to customs clearance. The Court found the Tribunal erred in not recognizing the question of law, emphasizing that the interpretation of statutory provisions is a legal question. Consequently, the Court granted the petitioner's request, directing the Tribunal to refer the question to the High Court for its opinion, with no costs awarded. en-us Mon, 12 Feb 2001 00:00:00 +0530 Tue, 14 Jul 2009 18:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14270 The Court allowed the application u/s 256(2) of the Income-tax Act, 1961, directing the Tribunal to refer a question of law regarding the deduction under section 80HHC on counter sales to foreigners not subjected to customs clearance. The Court found the Tribunal erred in not recognizing the question of law, emphasizing that the interpretation of statutory provisions is a legal question. Consequently, the Court granted the petitioner's request, directing the Tribunal to refer the question to the High Court for its opinion, with no costs awarded. Case-Laws Income Tax Mon, 12 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14270