2001 (10) TMI 22

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..... in India could be treated as export turnover?" - we are of the opinion that no question of fact is involved. It pertains to determining and interpreting clause (aa) of the Explanation to section 80HHC of the Income-tax Act, 1961, and as to in what circumstances local sales made to foreign tourists can be considered as an export and to be included in determining the export turnover for the purpose .....

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..... . No. 570/JP of 1992, for the assessment year 1987-88: "Whether, on the facts and in the circumstances of the case and having regard to clause (aa) of Explanation to section 80HHC of the Income-tax Act, 1961, the Appellate Tribunal was right in holding that the sales made to foreign tourists at the assessee's counter located in India could be treated as export turnover?" The Tribunal relying .....

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