9911796707
TMI Blog2004 (1) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... e consolidated order of the CIT(A) dated 31-10-1991 for the assessment years 1987-88, 1988-89 1989-90. Common issue is involved in all these appeals and the appeals were heard together, so these appeals are being disposed of by this consolidated order. 2. Common issue involved in all these appeals relates to the deduction under section 80HHC. The facts in brief are that the assessee was enga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign tourists as per the guidelines of the export/export policy of the Government of India. These slips indicate that the goods sold are to be carried/exported out of India and cannot in either way be used in India. Therefore, the sales made by the assessee was in the shape of export sale and the customs clearance was required to be obtained in respect of such counter sales. It was further subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in assessee s own case. The ITAT Jaipur Bench vide order dated 27-10-1994 held as under : "It is thus clear that the consistent view of the Tribunal has been that the local sales in foreign exchange in India to foreign customers fall within the expression of export for the purposes of deduction under section 80HHC." 5. So by respectfully following the earlier decision of the Tribunal dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee and going through the impugned order, it is noticed that the assessee raised this ground before the CIT(A) in the following words : "In the facts of the case the Assessing Officer erred in charging interest under section 215 of Rs. 2,351." 8. The ld. CIT(A) mentioned in the impugned order that the assessee had not pressed this ground. We think appropriate to reproduce the observa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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