2004 (11) TMI 72

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....der section 256(1) of the Income-tax Act, 1961, for opinion to this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sales effected at the assessee's counter in India to foreign tourists against foreign currency should be considered as export sales for the purposes of allowing deduction under section 80HHC of the Income-tax Act, 1961....