Benefit of section 80HHC for export of processed minerals--Clarification regarding export of cut and polished dimensional blocks, granite or other rocks

Benefit of section 80HHC for export of processed minerals--Clarification regarding export of cut and polished dimensional blocks, granite or other rocks https://www.taxtmi.com/circulars?id=5109 Eligibility for the section 80HHC export deduction requires that minerals be both cut and polished before export; mere cutting and washing into raw blocks does not qualify, reflecting an objective to incentivise value addition through polishing and finishing. en-us Thu, 17 Nov 1994 00:00:00 +0530 Sat, 09 Aug 2008 14:34:00 +0530 TaxTMI RSS Generator Benefit of section 80HHC for export of processed minerals--Clarification regarding export of cut and polished dimensional blocks, granite or other rocks https://www.taxtmi.com/circulars?id=5109 Eligibility for the section 80HHC export deduction requires that minerals be both cut and polished before export; mere cutting and washing into raw blocks does not qualify, reflecting an objective to incentivise value addition through polishing and finishing. Circulars Income Tax Thu, 17 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5109