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2008 (1) TMI 544 - KARNATAKA HIGH COURT“Whether the Tribunal was correct in holding that the assessee was entitled to claim deduction under section 80HHC of the Act in respect of export of raw granite for the assessment year 1993-94” - we are convinced that there is no definite finding of the authorities in regard to the nature of granite blocks exported by the assessee. In the circumstances, we have to allow the appeal without answering the question of law framed in this appeal, to the Assessing Officer to give his finding regarding the nature of granite blocks exported by the assessee and consider the case of the assessee for the benefit under section 80HHC of the Income-tax Act.
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