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1999 (3) TMI 10 - SC - Income Tax
Assessee contend that while granite is a mineral in the general sense, it is not a mineral for purposes of section 80HHC and that, therefore, the deduction provided for therein is available to the assessee - Tribunal was right in holding that the assessee is not entitled to the allowance claimed u/s 80HHC in respect of the granite exported from India