2015 (3) TMI 1027

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....Whether on the facts and circumstances of the case, the ITAT was justified in allowing the deduction of Rs. 4,45,292/- u/s 80HHC to the assessee on counter sales inspite of the specific provisions of Explanation (aa) to Section 80 HHC of the Act of 1961? (ii) Whether on the facts and circumstances of the case, the ITAT as well as the CIT(A) was justified in allowing the deduction u/s 80 HHC of the Act of 1961, when there is no finding to the effect that the goods were cleared at any of the custom station? (iii) Whether on the facts and circumstances of the case, the finding of the ITAT as well as the CIT(A) is perverse, contrary to the record and untenable in the eye of law?" 2. The facts, given rise to the present appeal, are that....

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....ndra Kasliwal [(2004) 271 ITR 448 (Raj.)], Commissioner of Income Tax vs. Motilal R. Minda [(2001) 250 ITR 831 (Raj.)] and Income Tax Officer vs. Vaibhav Textiles [(2002) 258 ITR 346 (Raj.)].  The Allahabad High Court has also taken the same view in Marble Men vs. Commissioner of Income Tax & Ors. [(2005) 272 ITR 81 (All.)] following its earlier judgments.  6. Learned counsel appearing for the Income Tax Department-appellant tried to distinguish the decisions, on the ground of the language used in the Explanation (aa) of sub-section (4C) of section 80HHC of the Income Tax Act, is that unless there is proof of the clearance at any Customs Station, as defined under section 2(13) of the Customs Act, 1962, the exemption was not all....