https://www.taxtmi.com/caselaws?id=234220 The court upheld the Income-tax Appellate Tribunal's decision, allowing the deduction under section 80HHC for the export of cut and polished marble blocks. The Revenue's appeals were dismissed, and the court ruled in favor of the assessees, emphasizing that any process adding value to the commodity qualifies for the deduction. Additionally, the court held that Circular No. 693 did not hinder the assessees' eligibility for the deduction. en-us Wed, 20 Feb 2013 00:00:00 +0530 Tue, 16 Aug 2016 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234220 The court upheld the Income-tax Appellate Tribunal's decision, allowing the deduction under section 80HHC for the export of cut and polished marble blocks. The Revenue's appeals were dismissed, and the court ruled in favor of the assessees, emphasizing that any process adding value to the commodity qualifies for the deduction. Additionally, the court held that Circular No. 693 did not hinder the assessees' eligibility for the deduction. Case-Laws Income Tax Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234220