https://www.taxtmi.com/caselaws?id=14220 Deduction under section 80HHC was admissible on export of granite blocks that had been cut, dressed and partially polished. Applying the earlier binding view and the legal position after the relevant change in law, the Court treated the exported goods as processed granite for purposes of the export deduction. The Revenue's objection was rejected, and the Tribunal's allowance of the deduction was upheld in favour of the assessee. en-us Fri, 26 Nov 1999 00:00:00 +0530 Wed, 22 Aug 2018 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14220 Deduction under section 80HHC was admissible on export of granite blocks that had been cut, dressed and partially polished. Applying the earlier binding view and the legal position after the relevant change in law, the Court treated the exported goods as processed granite for purposes of the export deduction. The Revenue's objection was rejected, and the Tribunal's allowance of the deduction was upheld in favour of the assessee. Case-Laws Income Tax Fri, 26 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14220