https://www.taxtmi.com/caselaws?id=66526 The Tribunal allowed the assessee's appeal, holding that the processed granite products, such as cut and polished granite memorials, did not qualify as minerals under Section 80HHC of the Income-tax Act. The Tribunal considered the significant processing of the products, trade documents, and policies to conclude that the products were distinct from minerals and eligible for deduction. The Tribunal also upheld the Commissioner's directive on examining expenditure details for foreign customers, partially allowing the appeals for both years based on the issues discussed. en-us Wed, 27 Jun 1990 00:00:00 +0530 Sat, 26 Feb 2011 13:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66526 The Tribunal allowed the assessee's appeal, holding that the processed granite products, such as cut and polished granite memorials, did not qualify as minerals under Section 80HHC of the Income-tax Act. The Tribunal considered the significant processing of the products, trade documents, and policies to conclude that the products were distinct from minerals and eligible for deduction. The Tribunal also upheld the Commissioner's directive on examining expenditure details for foreign customers, partially allowing the appeals for both years based on the issues discussed. Case-Laws Income Tax Wed, 27 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66526