Law:

Section:

Section 80HHC of the Income-tax Act, 1961 - Deductions - Exporters - Assessment year 1987-88 - Whether question of law arises in determining and interpreting clause (aa) of Explanation to section 80HHC and as to in what circumstances local sales made to foreign tourists can be considered as an export and to be included in determining export turnover for claiming deduction under section 80HHC - Held, yes FACTS The Tribunal having regard to clause (aa ) of Explanation to section 80HHC, held that the sales made to foreign tourists at the assessee's counter located in India could be treated as export turnover. The Tribunal relying in its earlier order had declined to refer the question to the High Court. The Commissioner then filed the application under section 256(2) requiring the Court to direct the Tribunal to state the case and refer the question of law which arose from the Tribunal's order. HELD No question of fact was involved. It pertained to determining and interpreting clause (aa) of the Explanation to section 80HHC and as to in what circumstances local sales made to foreign tourists could be considered as an export and to be included in determining the export turnover for the purpose of claiming deduction under section 80HHC. The interpretation of the statute has always been considered to be a question of law. Once a question of law arises out of the Tribunal's order, which has not been decided or answered so far by the Apex Court, the Tribunal is bound to make reference to the High Court. R.B. Mathur for the Applicant. R.K. Gupta for the Respondent. ORDER Rajesh Balia, J. - Heard the learned counsels for the parties. 2. The Commissioner, Bikaner, has filed this application and requires this Court to direct the Tribunal, Jaipur Bench, to state the case and refer the following question of law arising out of…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492