2008 (1) TMI 544

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.... This appeal is by the Revenue challenging the order passed by the Income-tax Appellate Tribunal, Bangalore in I. T. A. No. 1028/Bang/1997 raising the following substantial question of law: "Whether the Tribunal was correct in holding that the assessee was entitled to claim deduction under section 80HHC of the Act in respect of export of raw granite for the assessment year 1993-94 by holding th....

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.... in regard to the nature of granite exported by the assessee in order to extend that benefit to the assessee under section 80HHC of the Income-tax Act. 4. Having heard the learned counsel appearing for both the parties and having seen the orders passed by the authorities below, we are convinced that there is no definite finding of the authorities in regard to the nature of granite blocks export....