https://www.taxtmi.com/caselaws?id=69652 The Tribunal allowed the assessee's appeal for deduction under section 80HHC for all three assessment years, emphasizing the value-added by the processing activities to qualify the exported quartz as "processed." However, the Revenue's appeal regarding deduction under section 80-I was upheld, denying the deduction for the assessment years 1993-94 and 1994-95. en-us Mon, 22 Oct 2001 00:00:00 +0530 Mon, 11 Apr 2011 12:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69652 The Tribunal allowed the assessee's appeal for deduction under section 80HHC for all three assessment years, emphasizing the value-added by the processing activities to qualify the exported quartz as "processed." However, the Revenue's appeal regarding deduction under section 80-I was upheld, denying the deduction for the assessment years 1993-94 and 1994-95. Case-Laws Income Tax Mon, 22 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69652