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The Mumbai Bench of the ITAT in the case of Indian Hotels Co. Ltd. v. DCIT (107TAX205) in quashing the order of the Commissioner u/s 263 held that there were sufficient indicators to conclude that the assessing officer did consider the issue of deduction u/s 80HHC on flight kitchen sales. In this case the assessee made supplies to foreign airlines. Further on the sales tax levied on such sales the assessee had filed a writ petition against the very chargeability on the ground that these were export sales and no sales tax was payable on exports. The Court held that it was highly improbable that the assessing officer must have allowed the deduction under section 80HHC in a mechanical manner.

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