2003 (1) TMI 694

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....n 256(2) of the Income-tax Act, 1961, the Income-tax Appellant Tribunal, Jaipur has referred the following question for our opinion :- "Whether, on the facts and in the circumstances of the case, the Tribunal was right in treating sales made to foreign visitors at the assessee's counter located in India as export sales for the purpose of allowing deduction under section 80HHC ?" 2. At ....