https://www.taxtmi.com/caselaws?id=206562 The Court affirmed the Commissioner of Income-tax's decision to withdraw the deduction under Section 80HHC for the export of fabricated mica products, ruling that processed minerals were excluded from the deduction. The Court classified the exported goods as "minerals and ores," denying eligibility for the deduction. Additionally, the Court upheld the invocation of Section 263 to correct the erroneous allowance of the deduction, dismissing the appellant's challenge against the Tribunal's decision. Ultimately, the Court dismissed the appeal, denying the deduction under Section 80HHC for the assessment year 1990-91. en-us Fri, 12 Aug 2011 00:00:00 +0530 Mon, 07 Nov 2011 07:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206562 The Court affirmed the Commissioner of Income-tax's decision to withdraw the deduction under Section 80HHC for the export of fabricated mica products, ruling that processed minerals were excluded from the deduction. The Court classified the exported goods as "minerals and ores," denying eligibility for the deduction. Additionally, the Court upheld the invocation of Section 263 to correct the erroneous allowance of the deduction, dismissing the appellant's challenge against the Tribunal's decision. Ultimately, the Court dismissed the appeal, denying the deduction under Section 80HHC for the assessment year 1990-91. Case-Laws Income Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206562