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2006 (2) TMI 106 - MADRAS HIGH COURTDeduction under section 80HHC - business of manufacturing and exporting granites - benefit of section 80HHC was available to cut and polished granite only with effect from April 1, 1991, by virtue of the insertion of item No.(x) in Schedule XII." - we hold that the assessee which exported granite after being cut and polished, was not entitled to claim the deduction under section 80HHC of the Income-tax Act, 1961, in respect of the profits from the export business for the assessment year 1988-89
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