https://www.taxtmi.com/caselaws?id=216744 The Court dismissed the civil appeal regarding the deduction of profits under Section 80HHC for the export of granite for the Assessment Year 1988-1989, citing Gem Granites v. CIT [2004] 141 Taxman 528. However, the Court allowed the civil appeals concerning the entitlement to investment allowance for mining, cutting, polishing, and exporting granite under Section 32A of the Income Tax Act, 1961, based on the same precedent. en-us Thu, 30 Aug 2012 00:00:00 +0530 Tue, 29 Jan 2013 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216744 The Court dismissed the civil appeal regarding the deduction of profits under Section 80HHC for the export of granite for the Assessment Year 1988-1989, citing Gem Granites v. CIT [2004] 141 Taxman 528. However, the Court allowed the civil appeals concerning the entitlement to investment allowance for mining, cutting, polishing, and exporting granite under Section 32A of the Income Tax Act, 1961, based on the same precedent. Case-Laws Income Tax Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216744