TMI Blog2013 (6) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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. - D.B. Income Tax Appeal No. 14/2008 - - - Dated:- 23-5-2013 - Narendra Kumar Jain And Mahendra Maheshwari,JJ. Mr. K. K. Bissa ORDER The mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value addition in terms of cost of exported blocks as required in Circular No. 693 dated 17.11.1994? 3. Learned counsel for the revenue/appellant does not dispute that the point involved in the present case has already been considered and decided by this Court in the case of Commissioner of Income Tax versus Arihant Tiles Minerals (P) Ltd. Ors. reported in (2013) 257 CTR (Raj.) 169. Paras ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal was justified in allowing the deduction under s.80HHC of the Act regarding export of cut and polished marble blocks during relevant years by the assessee-respondents. The appeals of the Revenue, therefore, are liable to be dismissed and the substantial question of law framed above is accordingly answered in favour of assessee-respondents and against the appellant-Revenue. 24.It is also pert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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