https://www.taxtmi.com/caselaws?id=251675 The High Court ruled in favor of the appellant-Revenue, ordering a remand to the Tribunal for a detailed examination of whether Zinc Oxide qualified as a mineral under Section 80HHC of the Income Tax Act, 1961. The Court emphasized the necessity to determine the nature of the exported goods to ascertain their eligibility for deduction, highlighting the importance of distinguishing between minerals and processed minerals in accordance with legal precedents and definitions provided by higher courts. en-us Tue, 09 Sep 2014 00:00:00 +0530 Wed, 24 Sep 2014 10:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251675 The High Court ruled in favor of the appellant-Revenue, ordering a remand to the Tribunal for a detailed examination of whether Zinc Oxide qualified as a mineral under Section 80HHC of the Income Tax Act, 1961. The Court emphasized the necessity to determine the nature of the exported goods to ascertain their eligibility for deduction, highlighting the importance of distinguishing between minerals and processed minerals in accordance with legal precedents and definitions provided by higher courts. Case-Laws Income Tax Tue, 09 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251675