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2013 (7) TMI 86 - RAJASTHAN HIGH COURTDeduction u/s 80HHC - export of marble blocks - Tribunal deleting the addition on account of disallowance of deduction - Held that:- Finding of the learned Tribunal is in favour of assessee-respondents and it has been categorically held that the assessee-respondents are eligible for deduction under s.80HHC of the Act for export of marble blocks, which were cut and polished - appellant-Revenue has also not controverted that the findings arrived at by the learned Tribunal on facts are not correct or are perverse - Following the decision of Commissioner of Income Tax vs. Arihant Tiles & Minerals (P) Ltd. & Ors. [2013 (6) TMI 45 - RAJASTHAN HIGH COURT] and Sudarshan Silks & Sarees Versus Commissioner of Income Tax, Karnataka [2008 (4) TMI 5 - Supreme Court] - Decided against revenue.
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