COMMISSIONER OF INCOME TAX Vs. RAJENDRA KASLIWAL

JUDGEMENT

(1.) THIS appeal is directed against the order and judgment dt. 29th Aug., 2001, passed by the Tribunal, Jaipur. Following questions have been referred by the Tribunal, Jaipur, for the opinion of this Court:

(2.) MR. Mathur, learned counsel for the appellant, submits that as there is no specific finding that the goods required clearance, therefore when the goods are sold in a shop in India, the assessee is not entitled for benefit of s. 80HHC of the Act.