https://www.taxtmi.com/caselaws?id=60139 The Tribunal concluded that the assessee's export of fabricated mica products qualified for deduction under section 80HHC for the assessment year 1990-91 as the products did not retain the basic character of minerals in the commercial sense. The CIT's invocation of jurisdiction under section 263 to withdraw the deduction was deemed unjustified as the original assessment order was found not to be erroneous. The appeal was dismissed, upholding the CIT's decision to withdraw the deduction under section 80HHC for the said assessment year. en-us Mon, 31 Mar 2003 00:00:00 +0530 Wed, 19 Jun 2013 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60139 The Tribunal concluded that the assessee's export of fabricated mica products qualified for deduction under section 80HHC for the assessment year 1990-91 as the products did not retain the basic character of minerals in the commercial sense. The CIT's invocation of jurisdiction under section 263 to withdraw the deduction was deemed unjustified as the original assessment order was found not to be erroneous. The appeal was dismissed, upholding the CIT's decision to withdraw the deduction under section 80HHC for the said assessment year. Case-Laws Income Tax Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60139