2003 (5) TMI 10

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....ibunal, Jaipur. The following questions have been referred by the Income-tax Appellate Tribunal, Jaipur, for the opinion of this court: 1. Whether, in the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the assessee is entitled to claim deduction under section 80HHC in respect of counter sales effected to foreign tourists in its showroom, in vi....

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....nd Arts Palace [2003] 259 ITR 684 and the decision of this court in the case of CIT v. Jewels Emporium in D.B. Income-tax Reference No. 9 of 1997 dated January 7, 2003. He also drew our attention to the finding of the Commissioner of Income-tax (Appeals). In para. 3.2, the Commissioner of Income-tax (Appeals) had stated that there is documentary evidence to the effect that the goods have been pur....