{"id":243257,"date":"2005-02-01T00:00:00","date_gmt":"2005-01-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ganeshi-lal-and-sons-on-1-february-2005"},"modified":"2019-04-05T05:42:48","modified_gmt":"2019-04-05T00:12:48","slug":"cit-vs-ganeshi-lal-and-sons-on-1-february-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ganeshi-lal-and-sons-on-1-february-2005","title":{"rendered":"Cit vs Ganeshi Lal And Sons on 1 February, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Cit vs Ganeshi Lal And Sons on 1 February, 2005<\/div>\n<div class=\"doc_bench\">Bench: R Agrawal, P Krishna<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>1. The Income Tax Appellate Tribunal, Delhi, has referred the following question under Section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act) for opinion to this Court:\n<\/p>\n<p> Whether the Tribunal was right in holding that sales made by the assessee in India to foreign tourists against convertible foreign exchange were export sales within the meaning of Section 80HHC of the Income Tax Act, 1961?\n<\/p>\n<p>2. Briefly stated the facts giving rise to the present reference are as follows:\n<\/p>\n<p> The reference relates to the assessment year 1985-86. The respondent assessee is a dealer in embroidery and marble goods at Agra. It had sold certain goods to foreign tourists against convertible foreign exchange at its counter. The goods so sold were taken by the foreign tourists outside India. The respondent-assessee claimed deduction under Section 80HHC of the Act in respect of such counter sales which was denied by the assessing officer. However, the Tribunal has held that such sales are also eligible and fall within the meaning of words export sales under Section 80HHC of the Act.\n<\/p>\n<p>3. We have heard Shri A.N. Mahajan, the learned standing counsel for the revenue. Nobody has appeared on behalf of the respondent-assessee.\n<\/p>\n<p>4. We find that the Apex Court in the case of CIT v. Silver &amp; Arts Palace  has held that the counter sales made to foreign tourist against convertible foreign exchange which is taken out of India is covered under Section 80HHC of the Act. The Apex Court has approved the decision of this Court in the case of Ram Babu &amp; Sons v. Union of India .\n<\/p>\n<p>5. In view of the foregoing discussion, we answer the question referred to us in affirmative, i.e., in favour of the assessee and against the revenue. However, there shall be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Cit vs Ganeshi Lal And Sons on 1 February, 2005 Bench: R Agrawal, P Krishna ORDER 1. The Income Tax Appellate Tribunal, Delhi, has referred the following question under Section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act) for opinion to this Court: Whether the Tribunal was [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-243257","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cit vs Ganeshi Lal And Sons on 1 February, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cit-vs-ganeshi-lal-and-sons-on-1-february-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cit vs Ganeshi Lal And Sons on 1 February, 2005 - Free Judgements of Supreme Court &amp; 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