Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (6) TMI 334 - HC - Income TaxDeduction under Section 80HHC - export of marble blocks which were not polished - Held that:- As decided in Arihant Tiles and Marbles Pvt. Ltd case [2013 (6) TMI 45 - RAJASTHAN HIGH COURT] the assessee-respondents are eligible for deduction under section 80HHC of the Act for export of marble blocks, which were cut and polished. This findings are, indisputably, binding on, this court in view of the law laid down in the case of Sudarshan Silks and Sarees v. CIT [2008 (4) TMI 5 - Supreme Court] - in favour of the assessee.
|