https://www.taxtmi.com/caselaws?id=14235 The High Court upheld the Tribunal's decision to allow the deduction under section 80HHC for the export of granite blocks. The court emphasized the value addition through cutting and polishing, distinguishing the case from previous judgments on the classification of granite as a mineral for tax exemption purposes. en-us Wed, 17 Nov 1999 00:00:00 +0530 Wed, 22 Aug 2018 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14235 The High Court upheld the Tribunal's decision to allow the deduction under section 80HHC for the export of granite blocks. The court emphasized the value addition through cutting and polishing, distinguishing the case from previous judgments on the classification of granite as a mineral for tax exemption purposes. Case-Laws Income Tax Wed, 17 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14235